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Finance and Management

Inequality of income in Russia

Ezeeva Irina Ruslanovna

PhD in Economics

senior lecturer, Department of Management and Marketing, Gorsky State Agricultural University

362040, Russia, Vladikavkaz, Kirova, 37.

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Abstract: The taxes are not always levied fairly and proportionally, which makes the issues of social justice especially topical. This situation has provoked a polemic in 2011, when introduction of a new luxury tax was being discussed.  It seems reasonable that persons with large income should put more money into the state budget, and the taxes should not be a heavy burden for the common people. Before introducing a tax, it is important to figure out the model and combined amount of tax, as well as the time from which on the assets become luxury objects. Introduction of luxury tax should be included into the framework of the immovable property tax reform, which is planned (since the taxation  objects may be the same).  Introduction of a new tax may cause capital outflow from Russia to other states, and rich people making their incomes "shadow incomes". Additionally, it is necessary to wait till the immovable property tax is introduced, which my terminate the very idea of the newly planned luxury tax.

Keywords: tax, taxation, income, luxury, property, fairness, efficiency, proportionality, budget, property
This article written in Russian. You can find full text of article in Russian here .

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