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Analyzing the tax system as a factor of social policy of the State

Sheina A.Yu. Financial University under Government of Russian Federation (Ufa Branch), Ufa, Republic of Bashkortostan, Russian Federation ( ms.sheina90@mail.ru )

Bakirova R.R. Financial University under Government of Russian Federation (Ufa Branch), Ufa, Republic of Bashkortostan, Russian Federation ( stat69@mail.ru )

Masich S.M. Bashkir Cooperative Institute, Branch of Russian University of Cooperation, Ufa, Republic of Bashkortostan, Russian Federation ( m.m.svetlana@mail.ru )

Journal: National Interests: Priorities and Security, #3, 2020

Subject We analyze the effect of the tax system on the social policy of the State.
Objectives The study aims to assess the tax system as a factor of government’s social policy.
Methods We employ methods of systems analysis, including qualitative, quantitative, factor analysis, generalization methods, comparison, as well as economic and statistical methods. Statistical reporting of the Federal Tax Service of Russian Federation, the Ministry of Finance of the Republic of Bashkortostan, and laws and regulations served as empirical and information basis of the study.
Results We considered the classification of tax instruments for implementing the social policy of the tax system, and indicators of social policy efficiency; identified areas for stirring up the social function of taxes. They include the use of personal income tax as a tool of State social policy through the separation of taxpayer income to apply progressive tax rates based on the analysis of statistical data on taxpayers’ size and per capita income behavior. The paper defines the main factors of changes in the modern social policy of the Russian Federation.
Conclusions At the present stage of tax system development, the paper highlights the increased level of social awareness. It is manifested in increased social control over effective functioning of State institutions. This control focuses on the quality of public services, cost effectiveness, and improved living standards.


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