title: Taxation of personal income: world experience and development trends
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: ÐÐ°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð´Ð¾Ñ Ð¾Ð´Ð¾Ð² ÑÐ¸Ð·Ð¸ÑÐµÑÐºÐ¸Ñ Ð»Ð¸Ñ: Ð¼Ð¸ÑÐ¾Ð²Ð¾Ð¹ Ð¾Ð¿ÑÑ Ð¸ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¸ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ
Creators: name: Ð¨ÑÐ½Ñ ÐÑÐ½ÑÐ»Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: persona lincome tax
progressive taxation
proportional taxation
regression analysis
tax policy

description: Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð¾Ð² Ð² Ð¡Ð¨Ð, Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐµÐ»Ð¸ÐºÐ¾Ð±ÑÐ¸ÑÐ°Ð½Ð¸Ð¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÑÐºÐ¾Ð½Ð¾Ð¼ÐµÑÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð²Ð»Ð¸ÑÐ½Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð² Ð½Ð° Ð¿Ð¾ÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ñ Ð¿Ð¾Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾Ð³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð° Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð±ÑÐ´Ð¶ÐµÑ. ÐÐ°Ð´Ð°ÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: - Ð¾ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸Ð·Ð¾Ð²Ð°ÑÑ ÑÑÑÐ½Ð¾ÑÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð¾Ð²; - Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¸ÑÑÐ¾ÑÐ¸Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿Ð¾Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾Ð³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°; - Ð²ÑÑÐ²Ð¸ÑÑ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÐ±Ð¾ÑÐ° Ð¿Ð¾Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾Ð³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°; - Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÑ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð¾Ð² Ð² ÑÐ°Ð·Ð½ÑÑ ÑÑÑÐ°Ð½Ð°Ñ; - Ð¿Ð¾ÑÑÑÐ¾Ð¸ÑÑ Ð¼Ð¾Ð´ÐµÐ»Ñ Ð·Ð°Ð²Ð¸ÑÐ¸Ð¼Ð¾ÑÑÐ¸ ÑÐ°Ð·Ð¼ÐµÑÐ° ÑÐ¾Ð±Ð¸ÑÐ°ÐµÐ¼ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð¾Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¸ ÑÐ¾ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð² Ð² Ð¡Ð¨Ð, Ð Ð¾ÑÑÐ¸Ð¸, ÐÐµÐ»Ð¸ÐºÐ¾Ð±ÑÐ¸ÑÐ°Ð½Ð¸Ð¸ Ð¸ Ð¸Ð½ÑÐµÑÐ¿ÑÐµÑÐ¸ÑÐ¾Ð²Ð°ÑÑ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ; - Ð¿ÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ Ð¿ÑÑÐ¸ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¡Ð¨Ð, Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ Ð¡Ð¨Ð Ð² ÑÐ°ÑÑÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð¾Ð². ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ¾Ð¼, ÑÑÐ¾ Ð¿Ð¾Ð´Ð¾ÑÐ¾Ð´Ð½ÑÐ¹ Ð½Ð°Ð»Ð¾Ð³ ÑÐ²Ð»ÑÐµÑÑÑ ÐºÐ»ÑÑÐµÐ²ÑÐ¼ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ¾Ð¼ ÑÐ¸ÑÐºÐ°Ð»ÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐ¹ Ð·Ð°ÑÑÐ°Ð³Ð¸Ð²Ð°ÐµÑ ÐºÐ°Ð¶Ð´Ð¾Ð³Ð¾ ÑÐµÐ»Ð¾Ð²ÐµÐºÐ° Ð¸ Ð¾ÑÑÐ°Ð¶Ð°ÐµÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¸ ÑÐ¾ÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð¿ÑÐ¸Ð¾ÑÐ¸ÑÐµÑÑ ÑÑÑÐ°Ð½Ñ. ÐÐ¾ÑÑÐ¾Ð¼Ñ Ð´Ð»Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð° Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ Ð²Ð°Ð¶Ð½Ð¾ Ð¾ÑÐµÐ½Ð¸Ð²Ð°ÑÑ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¸ ÑÐ¾ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð² Ð½Ð° ÑÐ±Ð¾Ñ Ð¿Ð¾Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾Ð³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°. Ð­ÑÐ¾Ñ Ð°ÑÐ¿ÐµÐºÑ Ð¸ ÑÐ¾ÑÑÐ°Ð²Ð»ÑÐµÑ ÑÑÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°Ð»Ð¸, ÑÑÐ¾ Ð² Ð¡Ð¨Ð Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½ÑÑ ÑÐ¾Ð»Ñ Ð² Ð¿Ð¾ÑÑÑÐ¿Ð»ÐµÐ½Ð¸ÑÑ Ð¿Ð¾Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾Ð³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð° Ð¸Ð³ÑÐ°ÑÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½Ñ ÐÐ¶Ð¸Ð½Ð¸, ÑÑÐ¾Ð²ÐµÐ½Ñ Ð±ÐµÐ·ÑÐ°Ð±Ð¾ÑÐ¸ÑÑ Ð¸ ÑÑÐ¾Ð²ÐµÐ½Ñ Ð·Ð°Ð½ÑÑÐ¾ÑÑÐ¸; Ð² Ð Ð¾ÑÑÐ¸Ð¸ â ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½Ñ ÐÐ¶Ð¸Ð½Ð¸, ÑÑÐ¾Ð²ÐµÐ½Ñ Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ Ð¸ Ð½Ð°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÐ¹ Ð´Ð¾ÑÐ¾Ð´; Ð² ÐÐµÐ»Ð¸ÐºÐ¾Ð±ÑÐ¸ÑÐ°Ð½Ð¸Ð¸ â ÑÑÐ¾Ð²ÐµÐ½Ñ Ð·Ð°Ð½ÑÑÐ¾ÑÑÐ¸, ÑÑÐ¾Ð²ÐµÐ½Ñ Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ Ð¸ ÑÑÐ¾Ð²ÐµÐ½Ñ Ð¸Ð½ÑÐ»ÑÑÐ¸Ð¸. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð»ÑÐµÑ ÑÐµÐ½Ð½ÑÑ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ Ð´Ð»Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¾Ð² Ð¿Ð¾ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ ÑÐµÑÐ¾ÑÐ¼.
description: The study purpose is to develop recommendations for improving income taxation in the United States, Russia, and the United Kingdom based on the results of econometric modeling of the impact of economic factors on income tax revenues to the state budget. Research objectives: - to characterize the essence of income taxation; - analyze the history of income tax development; - identify income tax collection problems; - show the current state of income taxation in different countries; - to build a model of the dependence of the amount of taxes collected on economic and social factors in the USA, Russia, Great Britain and interpret the results obtained; - to propose ways to improve the tax policy of the United States, Russia and the United States in terms of income taxation. The relevance of the study lies in the fact that income tax is a key element of fiscal policy that affects every person and reflects the economic and social priorities of the country. Therefore, it is especially important for the state to assess the impact of various economic and social factors on income tax collection. This aspect is the essence of the study. the results showed that for the United States, the Gini coefficient, the unemployment rate and the employment rate play a significant role in income tax receipts; for Russia, the Gini coefficient, the wage level and national income; for the United Kingdom, the employment rate, the wage level and the inflation rate. the study provides valuable information for policy makers to implement tax reforms.