Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты
OKSO 38.02.06 Финансы
BBK 6526 Финансы. Денежное обращение
TBK 77 Экономика. Бухгалтерский учет. Финансы
The article discusses the need for social and tax policies. The analysis of indicators characterizing quality of life in Russia is carried out and the conclusion about their low values in comparison with indicators of the European countries is drawn. It is determined that the personal income tax plays a major role in the implementation of social tax policy, the current system of personal income tax in Russia does not meet the principle of tax fairness, expressed by the classics of economic thought, proclaimed in the tax code and it is necessary to reform.
taxes, elements of taxation, social policy of the state, the quality of life of the population, tax policy, tax fairness, personal income tax, progressive taxation of income.
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