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Musaeva Kh.M. Personal Income Capacity and Problems of Imposing it in the Russian Federation

Published in journal "Taxes and Taxation", 2015-10 in rubric "TAXATION OF PHYSICAL PERSONS", pages 761-771.

Resume: The object of the research is the personal income tax and opportunities for imposing this tax on Russian citizens. The subject of the research is the scope of theoretical and practical issues aimed at increasing the efficiency of personal income taxation and fulfilment of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy. In her research Musaeva examines the problems of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy in the modern period. Special attention is given to the need for the guarantees of social justice and economic efficiency in the process of taxation of physical entities. The researcher analyzes the experience of both industrially developed and fastest growing countries in calculation and collection of Personal Income Tax and compares their experience to taxation practices in the Russian Federation. The emphasis is made on the analysis of the factors that tighten the growth of Personal Income Tax revenues into the consolidated budget of the Russian Federation and the Republic of Dagestan. Based on the analysis of the structure of the Personal Income Tax base and the composition of actual taxpayers paying Personal Income Tax, the author of the article demonstrates that in many regions of the Russian Federation incomes that can't be attributed to wages or salaries usually avoid being taxed. The author examines opportunities for increasing revenues derived from taxes in the Russian Federation constituents (including the Republic of Dagestan) through improving the Personal Income Tax administration. To substantiate theoretical provisions and practical recommendations, the author has used the methods of abstraction, induction and deduction, economical statistical methods (observation, generalization, grouping, etc.) combined with the tools and principles of comparative and logical analysis as well as the integrated (system) approach. The scientific novelty of the research is caused by the fact that the author offers suggestions and recommendations, both theoretical and practical ones, aimed at fufilling fiscal and regulation capacity of Personal Income Tax and improving the role of Personal Income Tax as a tool for the implementation of the government social policy at the modern stage of the development of the Russian Federation. The main result of the research is the description of the problems and evaluation of the best ways to fulfil the capacity of Personal Income Tax as a fiscal and regulation instrument in the Russian Federation. In particular, the results of the research demonstrate that not all principles of economic and social efficiency are observed by the effective mechanism of calculating and collecting Personal Income Tax which hinders the development of human potential and the growth of citizen welfare. Thus, the author offers particular recommendations on how to improve the process of Personal Income Tax administration and to incurase the role of Personal Income Tax as a fiscal and regulation tool of the fiscal policy in the Russian Federation. The author also proves the need for applying progressive taxation to personal income. According to the author, this is the best way to fulfil the fiscal and social capacity of Personal Income Tax in the modern period. The author's contribution to the topic is that she emphasizes the need to differentiate between social and property-related Personal Income Tax deductions depending on the amount of Personal Income Tax and to take into account family circumstances when collecting income taxes because family circumstances are the factor that defines a taxpayer's ability to pay the tax.

Keywords: progression, flat tax scale, deductions, fiscal efficiency, tax principles, capacity, social justice, Personal Income Tax, tax-free allowance, improvement

DOI: 10.7256/1812-8688.2015.10.16084

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