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SENTENTIA. European Journal of Humanities and Social Sciences
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The dependence between a country’s prosperity and the progressivity of a private person’s income tax rate scale

Захаров Валерий Константинович

доктор физико-математических наук

профессор, кафедра теоретической информатики , Московский государственный университет имени М.В. Ломоносова

119991, Россия, г. Москва, Ленинские горы, МГУ имени М.В. Ломоносова, 1

Zakharov Valeriy Konstantinovich

Doctor of Physics and Mathematics

119991, Russia, g. Moscow, Leninskie gory, MGU imeni M.V. Lomonosova, 1

zakharov_valeriy@list.ru
Другие публикации этого автора
 

 
Голикова Екатерина Игоревна

кандидат экономических наук

доцент, кафедра экономики и управления, АНО ДПО УЦ "Высшая школа финансового управления МВШЭ"

109044, Россия, г. Москва, ул. 1-џ дубровская, 1А

Golikova Ekaterina Igorevna

PhD in Economics

Autonomous Non-Commercial Organization of DPO UTs "The Higher School of Financial Management of MVShE"

109044, Russia, g. Moscow, ul. 1-џ dubrovskaya, 1A

ekt-g@mail.ru
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DOI:

10.7256/1339-3057.2014.4.13566

Дата направления статьи в редакцию:

22-01-2015


Дата публикации:

05-02-2015


Аннотация: The article is dedicated to the study of the dependence existing between a country’s prosperity and the progressivity of a private person’s income tax rate scale. The authors analyze the factors and identify their influence on the country’s prosperity and flourishing. The research included analysis of forty randomly chosen countries. The impact of the following factors on the prosperity and flourishing of the country was considered: the gross domestic product per capita; the average, monthly salary; the Gini index; the national debt, then share of gold in the international reserve assets. The authors have determined the power of functional dependence of country’s flourishing index on the index of income tax rate scale progressivity and the correlation coefficient that has been calculated. Along with the known prosperity indices of world countries used by the UN, the new income tax rate scale progressivity indices are introduced in the article. Based on the above, the authors introduce new aggregated interval social and economic indices, and namely: multifactorial country prosperity indices and multifactorial country flourishing indices. These aggregated indices were calculated for forty main world countries, for which the authors managed to find all initial indices. Analysis of the world country ratings by prosperity and flourishing indices (for 2009-2012) indicates that the values of Russia and Brazil are close. In general, in all ratings both countries are located in the lower decimal parts (in lower first and lower second parts) of corresponding indices value intervals. Besides that, it is shown that there is a positive linear trend dependence between country flourishing and tax rate scale progressivity of individuals income. Moreover, by the calculation of the selective correlation coefficients, the authors show that this linear trend dependence is linear functional to a large extent. The flat tax rate schedule adopted in Russia has a negative impact on the country’s prosperity.


Ключевые слова: tax, private person income, gross domestic product, monthly salary, Gini index, national debt, share of gold, progressivity index, prosperity index, flourishing index
Библиография
1.
Zakharov V.K., Golikova Y.I. Private Person income tax Rate Scale Progressivity and Country Prosperity Index // Russia: Development Trends and Prospects. Yearbook. –М.:INION RAS.2014.Issue.9. Part 1.Page.63-69.
2.
Kalinina О.V. Methods and Principles of the Russian Federation Tax Policy Socially Orientated Development // Author's Abstract. URL:http://www.dissercat.com/content/printsipy-i-metody-sotsialno-orientirovannogo-razvitiya-nalogovoi-politiki-rossiiskoi-federa#ixzz2rPXL0clg
3.
Russia on the Way to Modern Dynamic and Efficient Economy // edited by Nekipelov A.D., Ivanter V.V., Glazyev S.Y. Russian Academy of Science Report. – М.: RAS. 2013. URL: http://ria.ru
4.
Popova D.O. Group of Twenty Tasks on Ensuring Stable, Balanced and Inclusive Growth and National Policy on Overcoming Disparity. The Russian Federation // International Organizational Bulletin.-2013.-№3(42).-Page.120–131.
5.
Balatskiy Y.V., Saakyants K.M. Social Disparity Indices // Public Opinion Monitoring.-2006.-№2(78).-Page122–128.
6.
Chichkanova D.A., Gaydukova O.L. Evaluation of Situation and Way of Reforming Income Taxation System in Russia.URL: http://sibac.info/index.php/2009-07-01-10-21-16/4340-2012-10-22-15-12-26
7.
Official website of Federal Tax Service. URL:http://www.nalog.ru
8.
Official website of State Duma.URL: http://asozd2.duma.gov.ru
9.
Federal State Statistics Service.URL: http://www.gks.ru
10.
Federal Eurostat Service.URL: http://epp.eurostat.ec.europa.eu
11.
Official Website of Bank of Russia.URL: http://www.cbr.ru
12.
URL:http://www.worldwide-tax.com
13.
URL:http://www.debtexpert.ru/debts-356-1.html
14.
URL:http://vz.ru/news/2013/11/15/
15.
Yezeyeva I.R. Income Disparity in Russia // NB: Financial Law and Management.-2013.-3.-Page. 1-6. DOI: 10.7256/2306-4234.2013.3.8837. URL: http://www.e-notabene.ru/flc/article_8837.html
References (transliterated)
1.
Zakharov V.K., Golikova Y.I. Private Person income tax Rate Scale Progressivity and Country Prosperity Index // Russia: Development Trends and Prospects. Yearbook. –M.:INION RAS.2014.Issue.9. Part 1.Page.63-69.
2.
Kalinina O.V. Methods and Principles of the Russian Federation Tax Policy Socially Orientated Development // Author's Abstract. URL:http://www.dissercat.com/content/printsipy-i-metody-sotsialno-orientirovannogo-razvitiya-nalogovoi-politiki-rossiiskoi-federa#ixzz2rPXL0clg
3.
Russia on the Way to Modern Dynamic and Efficient Economy // edited by Nekipelov A.D., Ivanter V.V., Glazyev S.Y. Russian Academy of Science Report. – M.: RAS. 2013. URL: http://ria.ru
4.
Popova D.O. Group of Twenty Tasks on Ensuring Stable, Balanced and Inclusive Growth and National Policy on Overcoming Disparity. The Russian Federation // International Organizational Bulletin.-2013.-№3(42).-Page.120–131.
5.
Balatskiy Y.V., Saakyants K.M. Social Disparity Indices // Public Opinion Monitoring.-2006.-№2(78).-Page122–128.
6.
Chichkanova D.A., Gaydukova O.L. Evaluation of Situation and Way of Reforming Income Taxation System in Russia.URL: http://sibac.info/index.php/2009-07-01-10-21-16/4340-2012-10-22-15-12-26
7.
Official website of Federal Tax Service. URL:http://www.nalog.ru
8.
Official website of State Duma.URL: http://asozd2.duma.gov.ru
9.
Federal State Statistics Service.URL: http://www.gks.ru
10.
Federal Eurostat Service.URL: http://epp.eurostat.ec.europa.eu
11.
Official Website of Bank of Russia.URL: http://www.cbr.ru
12.
URL:http://www.worldwide-tax.com
13.
URL:http://www.debtexpert.ru/debts-356-1.html
14.
URL:http://vz.ru/news/2013/11/15/
15.
Yezeyeva I.R. Income Disparity in Russia // NB: Financial Law and Management.-2013.-3.-Page. 1-6. DOI: 10.7256/2306-4234.2013.3.8837. URL: http://www.e-notabene.ru/flc/article_8837.html
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