The progressive income tax is a system that completely reforms the taxation of the Russian Federation, aimed at equalizing the social stratification of the population.
With its introduction, taxes will be calculated according to the income received by an individual.
But this species taxation has not only advantages, but also certain disadvantages, which put it among not the most effective methods of imposition.
Progressive taxation is a system whose calculation is based on the proportional method.
It provides for an increase in the average rate in proportion to the increase in the income of an individual for reporting period, and a decrease in the estimated rate due to a decrease in the total annual profit.
This type involves a bit division of the total tax base. Each category has a certain rate, expressed as a percentage.
Intra-rate taxation provides for the preservation of a proportional rate. With an increase or decrease in profit, there is an abrupt transition to the next category with a different percentage calculation, taking into account regression.
This type of taxation is used in most developed countries. However, there are countries based on the passive method, with settlement based on a fixed rate.
Russia in this case is no exception. The Russian Federation uses a single (flat) taxation scale, where a fixed rate, for example, is 13% and applies to all residents of our country, regardless of the amount of total annual profit, the status of payers and sources of income.
The first, progressive and regressive taxes were applied in Great Britain. At that time, the minimum tax rate was 2d, which was replaced after excess profits.
In Russia, in 1810, they also tried to introduce this taxation, which led to a sharp fall in the ruble and a protracted economic crisis. Already in 1820 this system cancelled.
The progressive scale of taxes provides for several ways of taxation. Depending on the principle of replenishment tax base, distinguish the following types of progressive taxes:
Each of the types of taxation has found application in any country. Some of them have shown high efficiency in some countries and irrationality in others.
In a bill put forward not so long ago, the features of the development and implementation of a progressive taxation scale depending on the income received by an individual during the reporting period were considered.
Based on this document, the total profit base is divided into several categories, each of which is assigned its own specific tax rate. When moving from one category to another, only the difference in income exceeding the maximum value from the previous category is subject to taxation.
In this case, the calculation will be made as follows:
Despite the expected high income from the progressive system, income tax rates will not change.
It was rejected, and at present, the government does not intend to introduce this scale, at least for several years. Income tax calculation individuals will be made at a fixed rate of 13%.
It is still considered optimally functional for economic development our country.
In addition, the rejection of the proposal was justified by the high cost of implementing the system, the loss of large resources, the replacement of which is impossible with the receipt of funds with a progressive system.
The possibility of introducing a progressive way of forming the tax base can lead to both positive and negative results.
System advantages:
Disadvantages of a progressive scale:
The Russian government refused to implement this system, preferring to work with a single rate for all profits. But, it was announced that the refusal was only temporary - in a few years the possibility of introducing a progressive scale would be considered, but with adjusted rates.
Already at the moment, the current taxation program shows its inefficiency. Forecasts of future strong growth budget spending, most likely, will lead precisely to the need to use progressive taxation.
Why the government stubbornly refuses to introduce a progressive taxation scale
The press conference (a kind of report) of Prime Minister Dmitry Medvedev in front of federal TV channels was not particularly novel in its plot. And the content, if we correct some figures, was very close to what the head of government said a year, two or three years ago.
Medvedev voiced a lot of reasons for optimism. At the end of the outgoing year, the prime minister assures us, we are waiting for a record low inflation - less than 3%. This is the lowest figure in the entire post-Soviet history, he stressed.
Against the background of the announced successes, the statement about one of the most “flashy problems” sounded somewhat dissonant. “Poverty is, of course, one of the most glaring problems of our modern economy Naturally, poverty itself is the reverse side of the underdevelopment of the economy,” Medvedev said, answering a question about 12 million working poor citizens in the country.
It would seem that one of the recipes for eliminating or alleviating the problem of poverty, used in many countries, is the introduction of a progressive income tax (PIT), which increases depending on the degree of income of a person. However, for more than a decade the Russian government has been making vague hints that “changes are possible in this area”, but the changes have not come. Both the poor and the rich pay the same in Russia - 13% of their income.
Moreover, according to the head of government, the flat scale of the tax on the income of individuals turned out to be a very successful solution that contributed to the withdrawal of citizens' incomes from the shadows. Medvedev forgot to say (or perhaps out of ignorance) that huge amounts equal to several budgets of the country go offshore, not subject to taxation. That is, in the same shadow. And this is with the most "democratic" 13 percent!
This is how one lie is superimposed on another, and poverty grows and grows...
So, the proposal to introduce a progressive tax on income, which is applied in all developed countries and was in the USSR, stubbornly rejected by the Russian authorities.
Why a tax that will give trillions of rubles additional income to the budget, meets such resistance from the authorities?
It is very important to understand that a differentiated tax has a lot to do with fairness in society.
We do not go into the history of the emergence of the philosophical concept from Plato and Aristotle to the present day, we do not consider the types of justice, everyone can see it on the Internet. We are now interested in only one type - social justice in society, which is a prerequisite for the possibility of building a prosperous society.
Now we have wild injustice in Russia. We have created a system where any young singer, any showman, official in the raw material industries has incomes that significantly exceed the incomes of academicians, creators of spaceships, "calibers", any military and civilian equipment. Show business is generally a solid shadow and cash, all this is periodically on TV screens. It's the same in business. When the accident occurred at the Krasnoyarsk hydroelectric power station, Putin was very indignant that the two resigning deputies of the station should have been paid amounts of more than 10 million dollars, at the exchange rate at that time. How is it possible, exclaimed Putin. And no system outputs! And Stalin would have put the whole system in order within a month - he would have immediately introduced a tariff scale of salaries throughout the country and a differentiated tax on millions of incomes would have been brought up to 75%. Hollande offered this even now, because Depardieu came to us.
Therefore, people are increasingly turning to the name of Stalin with a desire to restore order and justice. For the majority of the population, this is so, no matter how controversial it may seem. The population now does not consider the negative aspects of that time, it is not so important for them what the political system will be called. The population wants justice and effective action now. The name of Stalin has become a symbol of the effectiveness of management and the inevitability of punishment for criminals. This is what the people want.
Why, then, rejecting the differentiated tax, the government gives untenable and frivolous arguments - not our way, they will go into the shadows, they will pay in envelopes and other nonsense? I once again remind you that several country budgets, at just 13 percent of income tax for the rich, go into the shadows, namely, into tax-free offshores! After all, this means that the authorities do not know how to manage or do not want to. Why?
Yes, because:
1. The authorities in Russia do not bear any responsibility to the people, so they calmly allow themselves to despise them. It explains everything.
2. The government in Russia is pursuing a liberal economic policy, beneficial only to the oligarchs and 10% of the population who are its backbone. She does not give a damn about the rest of the uncomplaining population; “Chubaisism” continues - a cynical, contemptuous attitude towards the population.
3. Almost all government reforms are aimed at reducing (optimizing) spending on the population, shifting them onto the shoulders of the population itself. This is the destruction of rural education and medicine, in fact, the destruction of the province, growth of housing and communal services, rising tariffs for energy resources, rising prices for medicines and food, etc. The authorities, it seems, are too literally guided by the expression - bread and circuses. He believes that the population should have enough money only for bread and circuses on TV (zomboyaschiku).
In fact, the government is relinquishing all the duties of taking care of the population, for which it generally exists.
4. The introduction of a differentiated tax will hit, first of all, the owners of high and ultra-high incomes, that is, the power itself and those on whom it relies. Therefore, the authorities are already against it.
5. The introduction of a differentiated tax will force the entire legislative system in this area, enter completely new system control and responsibility for tax evasion, for shadow incomes. Measures will have to be taken to combat the shadow economy.
6. This will definitely entail the need for a more effective and systematic fight against corruption, offshore companies, changes in legislation in this area as well. Is this what the authorities need? This is how much work and all to your detriment.
7. It goes without saying that the tax system will have to be rebuilt and tax law sharply tightening the responsibility for tax evasion. After all, taxes must be collected and collected effectively. Here you can borrow the experience of the United States and others. You can China and Belarus.
What does the absence of a differentiated income tax lead to?
The absence of a differentiated tax leads to a sharp stratification of society into the poor and the very rich and a decrease in revenues to the country's budget.
Statements by the authorities will go into the shadows, they will pay in envelopes, they are not serious. At the same time, they are stupidly silent about offshore companies!
This is a recognition of power in its impotence or unwillingness to do something. Enter an adequate punishment, its inevitability and 99.9% of going into the shadows will stop. An effective measure for tax evasion is a family restricted to travel abroad for 5 years.
The bottom line here is that tax evasion is an indirect theft from the pocket of every citizen. Taxes do not fall into the budget, the poor budget is impoverished pensioners, doctors, teachers, the military, culture, etc. When theft from an apartment is a criminal offense, and the state (each of us) has millions and billions - as it should be. Only the president can change something in Russia, if the situation is not brought to the point of absurdity, as in the 90s.
Here is such a seemingly simple tax, but how much it requires changes, how much strength and meaning it contains for a fair structure of society.
That is why developed countries have achieved high level the life of the population and tranquility in society, which introduced fair social relations, adopting socialist ideas of social justice in the 50s and 60s. They introduced the principle of J. J. Rousseau - in order to build a prosperous society, it is necessary that the rich share with the poor. There should not be too rich and poor in society, tyrants grow out of the rich, slaves out of the poor.
Conclusions.
1. There is no differentiated tax, which means that there are no fair social relations. Budget revenues are decreasing, the stratification of society is increasing, and protest is growing. This means that we will not be able to build a prosperous state where the population is socially protected.
2. The big question is the professionalism of the government, that it is generally able to cope with solving large-scale practical problems. It's much more difficult simple accounting expense natural resources, where there is no need to strain, everything has been done a long time ago and relative accounting has been established.
And in general, with a virtual economy - banks, stock exchanges, futures, it's easier to deal with, there is no responsibility and it's easier to fool others.
Napoleon said that in order for a proposal not to be accepted, it must be ridiculed. And vice versa - if it is necessary to be accepted, it is necessary to ridicule the arguments of the opposite side. If our party leaders speak their proposals in the tone of a good grandfather - let's live together, then such proposals will be easily brushed aside. And if the government's arguments are ridiculed publicly and conclusively presented as anti-people, this is a different picture. In other words, vote with your brain, not with other parts of your body. And if you don’t know how, then you don’t need to deal with this nonsense ...
Progressive taxation refers to an increase effective rate tax with an increase in the taxable base. Progressive taxation is mainly used for taxing individuals (income tax).
In Russia, the first original attempt to introduce progressive income taxation dates back to 1810. When the war with Napoleon exhausted the state budget and caused a sharp drop in the exchange rate of the paper ruble, the landlords were taxed; taxation began with 500 rubles. income and progressively increased to 10% of net income. After the end of the war with Napoleon, when the danger had passed and the military enthusiasm of the landlord class cooled down, revenues began to decline rapidly and in 1820 the tax was abolished.
By the beginning of the 20th century, a progressive income tax was introduced in many European countries Oh. In the United States of America, progressive taxation was introduced in 1913.
In Russia, the income tax (according to the Prussian model) was established by the tsarist government on April 6, 1916, and was to come into force from 1917. But first the February Revolution and then the October Revolution intervened in the government's plans, and the income tax law did not actually come into effect.
Proportional (constant, flat tax rate) - everyone pays the same share of their income. At a tax rate of 10%, earning 20,000 rubles pays 2,000 rubles of tax, earning 40,000 rubles pays 4,000 rubles of tax. Flat-rate taxation is called proportional taxation because the tax is directly proportional to taxable income.
Progressive (that is, with an increasing tax rate) - higher incomes are taxed more high stake tax.
It should be noted that taxation is not only a financial and economic phenomenon, but also a political one, therefore, one or another class interest is always reflected in the views on it. Proportional taxation much easier to tolerate by the wealthy classes, as it eases the tax pressure as the object of taxation (taxable amounts) increases. Progressive taxation, on the other hand, affects the propertied classes much more sensitively and the more, the stronger the progression of taxation increases. That is why the propertied classes always oppose this method of taxation, and the financiers who defend their interests always find arguments against progressive taxation.
Until 1990, polynomial (polynomial) formulas were used to calculate tax rates in Germany.
In 1990, a new combined model was introduced, which greatly facilitated the calculation of taxes.
In this case, the scale of total annual income is divided into 5 zones and looks like this:
Zone 1 (zero zone): Income in this zone is not taxed.
zone 2 (linear): The starting tax rate is 14% and increases linearly to 24%.
zone 3 (linear): The tax rate in this zone increases as linearly as in the previous zone, but not as steeply, from 24% to 42%.
zone 4 (fixed): the tax rate in this zone is constant and fixed at 42%.
zone 5 (fixed): the tax rate in this zone is also constant and equal to 45%.
US income tax. Taxation in the USA
In the US rates federal tax on personal income (personal income tax) are levied according to a multi-stage scheme and, as of 2014, start at 10% and reach a maximum of 39.6%. The limits of the levels of taxation depend on the family status of the taxpayer. There are the following categories: one (single) subject, married couple and single parent. In the case of a married couple, a joint tax return. This category also includes a widow or widower who receives a pension for her husband or wife (pensions are also taxed). In addition to the federal tax, each state levies an additional tax. As a result, the total tax can reach 50%.
Australia 4 steps, non-taxable minimum 18000, Max rate at 180000.
19; 32,5; 37; 45 %.
Often the calculation occurs in steps. That is, the income for the year is taken from it, the non-taxable amount is deducted, then the amount taxable at the first rate is taken, and so on until the entire amount is deducted, if the income is very large, the entire balance is considered at 42-45%.
On the plus side, I see an increase in tax revenues, exemption from taxes for the very poor. Again, if taxes do not suit you, you can go to do business abroad. It turns out that in Russia it is profitable to be rich, but it is difficult to become one)
Of the minuses, I see that Depardieu will leave us (
"Taxes" (newspaper), 2007, N 17
The problem of progressive taxation is of considerable interest from the point of view of theory and practice. With the introduction of a flat income tax since 2001, disputes about its rationality and adequate reflection of social reality do not stop, including proposals for the introduction of a progressive tax. Attention is drawn to the fact that progressive taxation exists in many developed countries. Therefore, it is required to conceptually substantiate progressive taxation, its compliance with the basic principles of taxation, as well as to determine the dynamics of progression and the tax scale.
The theoretical question of the conformity of progressive taxation with the principle of equality is the most controversial in the literature. Some authors believe that progressive taxation will make it possible to transfer tax burden for the wealthiest citizens. However, a number of researchers emphasize that theories developed to justify progressive taxation do not justify its compliance with the principle of equality. Therefore, the economic and social concepts of progressive taxation are insufficient for its legal justification.
The legislation provides a justification for the compliance of progressive taxation with the principle of equality. The confiscation nature of taxation is prohibited. Therefore, not the amount of tax paid or encumbered income, but the amount of funds remaining at the disposal of the taxpayer, should be taken as a criterion for the progressiveness of taxation. The principles of equality and justice in this approach will be revealed through the marginal sufficiency of the funds available to the taxpayer in comparison with the funds remaining after paying the tax on more or less income.
A certain difficulty is the solution of the practical issue of the progressive tax scale. The old approach called for stepwise tax increases across income groups. It is proposed to replace a simple progressive scale with a complex one, with an increase in the tax rate for an amount exceeding the established one. That is, the amount of funds remaining at the disposal will increase in proportion to income. The disadvantage of this system is that the progression will only exist between groups, not within groups. Thus, there is a need to create a new smooth scale of progressive taxation.
To determine the scale of progressive taxation, it is possible
using a function graph. The tax paid should
n
calculate according to the formula f (x) \u003d kx, (where f (x) is the tax rate, and
the abscissa axis has double numbering - the main one for calculations according to
formula and parallel to it, corresponding to the tax rate itself;
x - income; k and n- economic indicators more than 1
characterizing the progressiveness of the scale and determined depending on
from the social situation). The proposed method should be used for
tax calculation tax agents and using complex
progressions for incomes below and above certain
depending on the situation and the magnitude formula.
It is important to note that in Russian Federation there are elements of progressiveness of taxation: the mechanism of deductions and benefits, as well as different tax rates for certain incomes. The proposed combined system of a power function with a complex progression for excess profits will make it possible to tax income evenly different size taking into account the funds remaining at the disposal of the taxpayer, which would be consistent with the principles of fairness and equality of taxation.
D.V.Morozov
Saratov State
University named after N.G. Chernyshevsky
Perhaps there is not a single person in our country whose problems could not be solved to a large extent by this initiative. And at the same time, it doesn’t matter what you really need and need now: a new car, an apartment, relax in a paradise on the seashore, or just improve and diversify your diet. Or maybe you thought about your health (or your loved ones), which could be in perfect order if this initiative were implemented. Indeed, in this case, Russian medicine would be in no way inferior to the level of advanced European countries, Israel, the USA, and Japan. Perhaps you are concerned about the cost of utility services? Thanks to this initiative, the quality of public services would improve significantly, and the payment of bills for your budget would be invisible. Access to education would be open to everyone and everyone, and you or your child would not think about the question of where to get money to pay for education.
And even if you were in difficult situation and without a job at some point, you wouldn't be left to fend for yourself. Since the state could take care of each of its citizens without exception, as it should be in a fair social society. In which, among other things, it is unacceptable to increase the retirement age (due to the lack of Money etc).
The essence of the reform lies in the introduction of a progressive scale of taxes on excess income, which ensures a fair redistribution of funds in the country. If it seems to someone that this initiative is directed against wealthy people, and also calls for a general equalization of the poor and the rich, then this will be the biggest mistake. Since progressive taxation equally protects the rights of all, including the richest people in Russia, since they, deducting a significant percentage of taxes from income from their effective economic activity, guarantee themselves and their descendants a stable future in an economically and politically strong state. That is, progressive taxation makes wealth not an object of envy or condemnation, but a pledge civil liability before the state and society, a reason for respect and recognition.
In addition to the above advantages (and the goals that the authors of the initiative and those who support it adhere to), this proposal also deals a blow to corruption. Giving a bribe becomes simply unprofitable, because in order to bribe someone for 100 million rubles, you must first pay another 100 million from this income to the budget (at a tax rate of 50%). The initiative was also created to combat inflation, which leads to a constant rise in the cost of food. Judge for yourself - the main cause of inflation is an excess of money. Some have barely enough of them, while others do not know where to put them. To stop inflation that destroys the economy, everyone needs to save their finances a little.
It took us more than 10 years to understand the need to implement the proposed innovations. Since 99% of all other implemented bills, innovations, social initiatives and even protests (including rallies) are aimed at solving narrow and current problems and issues that do not change for the better general position affairs in our country.
We, the undersigned and/or citizens who sent this initiative, ask the deputies of the State Duma, members of the Federation Council, the President of the Russian Federation, the Government of the Russian Federation and the bodies under their control to develop and put into effect progressive system taxation in the Russian Federation, adopt appropriate regulatory legal acts(laws, by-laws), in accordance with the following principles:
1. The income difference between the richest 10% of the population and the poorest 10% of the population of the country should not be more than 10 times. In the USSR, the difference in such incomes was only about 4 times, but the wealthy segments of the population compensated for the “inequality deficit” due to free privileged access to housing, medicine, etc. AT modern Russia this difference reaches more than 15-17 times.
2. General principles taxation.
1) The application of a progressive scale of taxation is subject to income from entrepreneurial, economic, etc. activities, wages, other systematic income of individuals and legal entities. Progressive taxation is also subject to application in relation to winnings at a casino, lottery, in relation to the withdrawal of any amount of funds outside the Russian Federation for any purpose (in order to counter laundering, legalization, tax evasion and / or transfer of income to offshore).
2) When selling (alienating) movable and real estate tax rate should be 10-15% and 0% (if the property has been owned for more than 3-5 years).
3) For legal entities and individual entrepreneurs on a progressive scale, only income minus expenses (the necessary costs of production and doing business) are taxed.
4) Progressive taxation scale:
a) income up to 150,000 rubles / year (12,500 rubles / month) - not subject to taxation (rate 0%);
b) income from 150,000 to 650,000 rubles / year (500,000 rubles / year or 41,666 rubles / month) - tax 10%
c) income from 650,000 to 5,150,000 rubles/year (4,500,000 rubles/year or 375,000 rubles/month) – 25% tax
d) income from 5.150.000 rubles. and more per year - 50% tax
e) for incomes over 50-100 million rubles. per year possible introduction interest rate above 50%
5) Sample tax calculation.
That is, with an income of 15,000,000 rubles. per year you have to pay:
a) with an income of 15,000,000 rubles. – 5.150.000 rub. = 9,850,000 rubles. at a rate of 50% (tax 4.925.000 rubles)
b) 5.150.000 rub. – 650.000 rub. = 4.500.000 rub. at a rate of 25% (tax 1.125.000 rubles - the maximum amount);
c) 650,000 rubles. – 150.000 rub. = 500.000 rub. at a rate of 10% (tax 50,000 rubles - the maximum amount);
d) 150,000 rubles. not subject to taxation.
