from 01.01.1998 until now
Lomonosov Moscow State University
from 01.01.1998 to 01.01.2023
Moskva, Moscow, Russian Federation
Object. Welfare indices of world countries are investigated in the paper. Subject. Along with known initial welfare indices of world countries some new author’s indices are introduced. Theoretical Aspect of the Subject. The new initial Index of Progressiveness of the scale of taxation of income of individuals is introduced. Some new summary interval socioeconomic indices are introduced, namely: the Multi-Factor Country Prosperity Indices and the Multi-Factor Country Flourishing Indices. Empirical Aspect of the Subject. The initial and summary indices in question are calculated for the forty main world countries for which it was succeeded to find all necessary initial indices. Principal Theoretical and Empirical Propositions of the Paper. The analysis of calculated distributions of the main world countries according to the Prosperity Indices and the Flourishing Indices (for 2009–2012) shows that Russia and Brazil have clase values of their Indices. And the both countries are almost in all distributions in two most lower decimal parts of intervals of values of the corresponding indices. Besides, it is show that there exists positive linear-trend dependence of the world countries prosperity on the progressiveness of the scale of taxation of income of individuals. Moreover, by means of calculation of the correlation coefficients it is show that this linear-trend dependence is substantially linear-functional. Conclusions. The flat scale of taxation of income of individuals, accepted in Russia, has negative influence on the country’s prosperity. The transition to progressive scale will exert positive influence onto the rise of the Prosperity Indices of Russia. Purposes. The first purpose of the paper is to expose a row of socioeconomic factors and reveal their influence on the prosperity and the flourishing of main world countries. The second purpose is to study the influence on the prosperity and the flourishing of countries of such factors as: the shower gross internal product, the average monthly salary, the Gini coefficient, the public debt, the share of gold in the international reserve assets. The third purpose is to determine the force of functional dependence of the Country Prosperity Indices from the Index of Progressiveness of the scale of taxation of income of individuals by means of calculation of the correlation coefficients.
a tax on the income of individuals, per capita GDP (gross domestic product per head of the population), average monthly salary, Jeanie’s coefficient, public debt, share of gold in the international reserve assets, the index of progressiveness of the scale of taxation of income of individuals, summary indices of prosperity and flourishing.
1. Введение
Приведем важную цитату из работы1, снабдив ее дополнительными ссылками: «Одним из существенных недостатков отечественной налоговой политики является ее ярко выраженная фискальная направленность. Наряду с фискальной функцией на первый план должна выйти и социальная функция, посредством которой происходит реализация социальных обязательств государства и перераспределение доходов между различными категориями граждан с целью поддержания социального равновесия в обществе [Захаров, Голикова, 2014, 7], [Костылева, 2011, 10], [Погорлецкий, 2013, 15], [Шевяков, 2011, 26], [Шевяков, 2007, 27].
Сегодня в мировой практике наиболее распространенной формой реализации социальной направленности налоговой политики является использование прогрессивного налогообложения, соответствующего принципам социальной справедливости, т.е. «богатые платят больше» и в абсолютном, и в относительном измерении2 [Ябурова, 2014, 27]. Прогрессивное обложение доходов населения присуще практически всем развитым странам мира [Суханова, 2014, 21], [Фролов, 1995, 23], [Piketty, Saez, 2003, 28].
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1 Калинина О.В. Принципы и методы социально ориентированного развития налоговой политики Российской Федерации: автореф. дис. Введение. Научная библиотека диссертаций и авторефератов disserCat [Электронный ресурс]. Режим доступа. URL:http://www.dissercat.com/content/printsipy-i-metody-sotsialno-orientirovannogorazvitiya-nalogovoi-politiki-rossiiskoi-federa#ixzz2rPXL0clg
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