| Аннотация | The reason for writing this article was a statement of the First Deputy Finance Minister
Tatyana Nesterenko who claimed that in 2017 the government would run out of money to pay salaries
to budgetary sphere employees [3]. Indeed, the reserves accumulated in the fat years are running
out1. The Government of the Russian Federation finds the following sources to cover the growing
budget deficit: first, privatization of the remnants of state property, which will create a momentary
effect and will not become a stable channel for filling the treasury; and second, major cuts on
spending that on the eve of the electoral cycle can aggravate protest moods of Russians caused by
a sharp deterioration of the standard of living. The majority of representatives of the expert and
scientific community, including ISEDT RAS employees, consider the urgent need to reform the
system for taxation of individual income tax by introducing a progressive tax scale as one of the main
solutions to the growing imbalance of the budgetary system. This scale is applied successfully in all
the countries of the OECD, G20 and BRICS. The goal of the present paper is to substantiate the
need for reformation of individual income tax as a driving force of sustainable mobilization of budget
funds. As a hypothesis, an assumption is made concerning the existence of a direct link between the
redistribution of income through progressive taxation and an increase in the resource potential of the budgetary system. Research findings presented in the paper confirm that the current mechanisms
for taxation of people’s incomes do not correspond to the constitutional principles of equality, social
orientation and economic viability. As a result, judging by the most important indicators of socioeconomic
development, Russia lags behind developed countries and some comparable developing
countries. Excessive income polarization brings to the fore the issue concerning individual income tax
modification. The Russian leadership ignores the introduction of progressive taxation of individual
income. Meanwhile, according to the most approximate calculations, if incremental taxation rate is
applied to the incomes of 77 super-rich Russian businessmen, it will help replenish the budget by 2.2
trillion rubles that will solve the debt crisis issue in Russia’s regions, and in the future – significantly
reduce the level of subsidization and dependence on the federal center. |
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