Suchergebnisse

The problem of income inequality is globally relevant, receiving the attention of both scientists and politicians. Lithuania as a small country has made significant progress in approaching the standard of living in Western Europe. However, there are still differences in economic growth between separate population groups. Thus, the problem of income inequality remains very acute. Currently, researchers are widely discussing the risk of income inequality to the country's society by analysing its causes and proposing various solutions. Although scientific debates address income inequality across regions, such studies are often limited to examples of large countries. Meanwhile, there is a lack of studies on regional income inequality in small countries, so the question of whether a small country is characterised by regional income inequality remains open. This research aims to examine the level of regional income inequality in Lithuania. We hypothesised that Lithuania has a high level of regional income inequality and this is one of the causes of the high income inequality in the whole country. To estimate regional income inequality, we used the most common measures: Gini coefficient, decile ratio, and the coefficient of variation. The analysis was performed at level 3 of the Nomenclature of Territorial Units for Statistics (NUTS), according to which Lithuania is divided into 10 administrative counties. For this research, we chose the indicators illustrating income per capita on various levels, i.e., gross domestic product (GDP) per capita, average disposable household income per capita, and gross hourly wages, as the various types of income can be used. For the estimation of GDP per capita and average disposable household income, we analysed the data provided by the Lithuanian Department of Statistics (Statistics Lithuania) for 2014–2017. Due to a lack of data to estimate gross hourly wages, we examined the statistical data from the Lithuanian Department of Statistics for 2014. The results show that the hypothesis has not been confirmed. According to the research results, there is a small distribution of income between different regions of a small economy, although the level of economic development of different regions differs. The study findings are important not only from an academic perspective for identifying the causes of income inequality and raising questions for further research, but also for regional economic policy makers. The obtained results show that decisions related to a more equal distribution of income in Lithuania as a small country are determined not only by the specificity of its regions but also by the general trends of the country.

The problem of income inequality is globally relevant, receiving the attention of both scientists and politicians. Lithuania as a small country has made significant progress in approaching the standard of living in Western Europe. However, there are still differences in economic growth between separate population groups. Thus, the problem of income inequality remains very acute. Currently, researchers are widely discussing the risk of income inequality to the country's society by analysing its causes and proposing various solutions. Although scientific debates address income inequality across regions, such studies are often limited to examples of large countries. Meanwhile, there is a lack of studies on regional income inequality in small countries, so the question of whether a small country is characterised by regional income inequality remains open. This research aims to examine the level of regional income inequality in Lithuania. We hypothesised that Lithuania has a high level of regional income inequality and this is one of the causes of the high income inequality in the whole country. To estimate regional income inequality, we used the most common measures: Gini coefficient, decile ratio, and the coefficient of variation. The analysis was performed at level 3 of the Nomenclature of Territorial Units for Statistics (NUTS), according to which Lithuania is divided into 10 administrative counties. For this research, we chose the indicators illustrating income per capita on various levels, i.e., gross domestic product (GDP) per capita, average disposable household income per capita, and gross hourly wages, as the various types of income can be used. For the estimation of GDP per capita and average disposable household income, we analysed the data provided by the Lithuanian Department of Statistics (Statistics Lithuania) for 2014–2017. Due to a lack of data to estimate gross hourly wages, we examined the statistical data from the Lithuanian Department of Statistics for 2014. The results show that the hypothesis has not been confirmed. According to the research results, there is a small distribution of income between different regions of a small economy, although the level of economic development of different regions differs. The study findings are important not only from an academic perspective for identifying the causes of income inequality and raising questions for further research, but also for regional economic policy makers. The obtained results show that decisions related to a more equal distribution of income in Lithuania as a small country are determined not only by the specificity of its regions but also by the general trends of the country.

The problem of income inequality is globally relevant, receiving the attention of both scientists and politicians. Lithuania as a small country has made significant progress in approaching the standard of living in Western Europe. However, there are still differences in economic growth between separate population groups. Thus, the problem of income inequality remains very acute. Currently, researchers are widely discussing the risk of income inequality to the country's society by analysing its causes and proposing various solutions. Although scientific debates address income inequality across regions, such studies are often limited to examples of large countries. Meanwhile, there is a lack of studies on regional income inequality in small countries, so the question of whether a small country is characterised by regional income inequality remains open. This research aims to examine the level of regional income inequality in Lithuania. We hypothesised that Lithuania has a high level of regional income inequality and this is one of the causes of the high income inequality in the whole country. To estimate regional income inequality, we used the most common measures: Gini coefficient, decile ratio, and the coefficient of variation. The analysis was performed at level 3 of the Nomenclature of Territorial Units for Statistics (NUTS), according to which Lithuania is divided into 10 administrative counties. For this research, we chose the indicators illustrating income per capita on various levels, i.e., gross domestic product (GDP) per capita, average disposable household income per capita, and gross hourly wages, as the various types of income can be used. For the estimation of GDP per capita and average disposable household income, we analysed the data provided by the Lithuanian Department of Statistics (Statistics Lithuania) for 2014–2017. Due to a lack of data to estimate gross hourly wages, we examined the statistical data from the Lithuanian Department of Statistics for 2014. The results show that the hypothesis has not been confirmed. According to the research results, there is a small distribution of income between different regions of a small economy, although the level of economic development of different regions differs. The study findings are important not only from an academic perspective for identifying the causes of income inequality and raising questions for further research, but also for regional economic policy makers. The obtained results show that decisions related to a more equal distribution of income in Lithuania as a small country are determined not only by the specificity of its regions but also by the general trends of the country.

The problem of income inequality is globally relevant, receiving the attention of both scientists and politicians. Lithuania as a small country has made significant progress in approaching the standard of living in Western Europe. However, there are still differences in economic growth between separate population groups. Thus, the problem of income inequality remains very acute. Currently, researchers are widely discussing the risk of income inequality to the country's society by analysing its causes and proposing various solutions. Although scientific debates address income inequality across regions, such studies are often limited to examples of large countries. Meanwhile, there is a lack of studies on regional income inequality in small countries, so the question of whether a small country is characterised by regional income inequality remains open. This research aims to examine the level of regional income inequality in Lithuania. We hypothesised that Lithuania has a high level of regional income inequality and this is one of the causes of the high income inequality in the whole country. To estimate regional income inequality, we used the most common measures: Gini coefficient, decile ratio, and the coefficient of variation. The analysis was performed at level 3 of the Nomenclature of Territorial Units for Statistics (NUTS), according to which Lithuania is divided into 10 administrative counties. For this research, we chose the indicators illustrating income per capita on various levels, i.e., gross domestic product (GDP) per capita, average disposable household income per capita, and gross hourly wages, as the various types of income can be used. For the estimation of GDP per capita and average disposable household income, we analysed the data provided by the Lithuanian Department of Statistics (Statistics Lithuania) for 2014–2017. Due to a lack of data to estimate gross hourly wages, we examined the statistical data from the Lithuanian Department of Statistics for 2014. The results show that the hypothesis has not been confirmed. According to the research results, there is a small distribution of income between different regions of a small economy, although the level of economic development of different regions differs. The study findings are important not only from an academic perspective for identifying the causes of income inequality and raising questions for further research, but also for regional economic policy makers. The obtained results show that decisions related to a more equal distribution of income in Lithuania as a small country are determined not only by the specificity of its regions but also by the general trends of the country.

Nowadays the implementation of a progressive tax scale in Russia is actively discussed not only in the academic community, but also in senior government circles and business. Progressive taxation is supposed to reduce inequality, to address poverty and to generate additional revenue for the budget, thereby accelerating economic growth. A progressive taxation system has been successfully implemented in many developed countries, including the United States. This article assesses the link between the maximum marginal tax rate and economic growth in the United States. An OLS-regression model with two control variables shows that there is no correlation between these indicators. However, considering certain periods, there is a correlation. The increase in marginal income tax rates in the end of the Great Depression and after World War II led to a large increase in GDP. The example of the United States indicates that with a high level of marginal rates, economic growth can remain stable. This conclusion can be implemented in reforming taxation in Russia, but it is important to understand that this is not the most important and only measure to solve social and economic problems. The transition to a new model requires persistence of all of its components, including changes in institutions and social orientation of development.

According to the theory of human capital improvement of education attainment
results in increase of income of human capital's owner. This issue is interest to majority of wage earners, all the more at the economic crisis. Authors of this paper analyze presence and closeness of connection between worker's education attainment
and amount of salary on data of Kaluga region. In the paper probable reasons and
discrepancy of revealed issue.

The work resulted in an analysis of the social situation in the Russian Federation in 2020. The object of the study was the population of the Russian Federation. In the course of the work, an assessment of the socio-economic situation of the population was carried out on the basis of a wide statistical spectrum of indicators affecting income and material situation of the population, the labor market, retail trade, consumer prices, etc. The basis for achieving the result was provided by continuous monitoring, covering operational statistical observation data. The estimates obtained are based on the results of monitoring carried out by the Institute for Social Analysis and Forecasting of the RANEPA since 2015.

In given clause formation of the factorial income in firm from work as resource of manufacture is considered. The historical review of sights at a problem of formation of the factorial income on work is resulted. Dependence of the factorial income on work on position in negotiating process of the proprietor of work and its economic force is deduced. Trunk-call force of the proprietor of work in modern economic conditions is analyzed. The concept of the aggregate profit of the proprietor of work as set of the income of realization of process of work Is offered at its appendix to means and subjects of manufacture and the income of transfer of the property rights to result of work.

This article is aimed at evaluating different scenarios of the personal income tax reform in Russia, intended to replace the flat tax scale with a progressive scale. To test the expediency of this plan, the authors present a three-parameter model to calculate the expected effects from different scenarios. The model is based on the idea that the best project should simultaneously reduce the assets ratio, increase budgetary revenue and should minimize the risk of the reform's non-fulfillment. The research relies on the statistical data on the population's income distribution. To neutralize distortions, the authors calibrated the initial statistical data on distribution in the high-income group (tenth decile) of the population. The risk of non-fulfillment was assessed through an expert poll. The proposed model was used to test four reform projects, which were developed by the government, the Communist Party, the Liberal Democratic Party, and the party "Just Russia". It was found that the best project, according to the three parameters applied in the analysis, was the governmental project, which preserves the flat income scale and raises the rate from 13 to 15%. It was also shown that the other projects dramatically overestimated the growth in tax revenues due to incorrect calculations of the distribution of the population's incomes in the tenth decile group. Thus, at the moment there are no rational alternatives to the governmental project of the reform and there is also no consensus between the Russian opposition parties and the expert community, which prevents them from working together to design a single reform project. It is concluded that at present Russia needs a balanced project which would include multi-step adjustments of the personal income tax over an extended period of time – ten years or more.For citationBalatsky E. V., Ekimova N. A. Evaluating scenarios of a personal income tax reform in Russia. Journal of Tax Reform. 2019;5(1):6–22. DOI:10.15826/jtr.2019.5.1.057 Article infoReceived January 21, 2019; accepted March 18, 2019 ; Целью статьи является оценка различных проектов реформирования подоходного налога в Российской Федерации. Для обсуждения целесообразности отмены плоской шкалы подоходного налога и ее замены на прогрессивную шкалу авторы предлагают трехпараметрическую модель, позволяющую проводить сценарные расчеты ожидаемых эффектов от различных вариантов налоговой реформы. Главная идея модели состоит в том, что лучшим является такой проект реформы, который дает лучший интегральный результат с учетом возможного уменьшения коэффициента фондов, роста доходов бюджета и риска невыполнения проекта реформы. Информационным массивом исследования являются статистические данные о распределении доходов населения. Для нейтрализации искажений выполнена калибровка исходных статистических данных относительно распределения высокодоходной группы (десятого дециля) населения. Риск невыполнения проекта оценивался на основе экспертного опроса. Разработанная модель была применена для проверки четырех проектов реформы подоходного налога: проекта Правительства Российской Федерации; проекта Коммунистической партии Российской Федерации; проекта Либерально-демократической партии России; проекта партии «Справедливая Россия». Апробация модели показала, что лучшим по трем параметрам является проект Правительства РФ, предлагающий сохранить плоскую шкалу налога и повысить ставку с 13 до 15%. Также было выявлено, что предложения всех политический партий, выступающих за введение прогрессивной шкалы подоходного налога в России, кратно завышают рост налоговых поступлений от внедрения своих предложений из-за неправильного учета распределения доходов населения в десятой децильной группе. Все это свидетельствует об отсутствии рационального альтернативного предложения по внедрению прогрессивной шкалы подоходного налога, а также об отсутствии в России в настоящее время консенсуса между оппозиционными политическими партиями и экспертным сообществом, что не позволяет им выступить с единым и хорошо проработанным проектом реформы подоходного налогообложения. Сделан вывод о том, что на данном этапе Россия нуждается в сбалансированном проекте введения прогрессивного подоходного налога с учетом многошаговых корректировок налоговой шкалы в течение длительного времени (10 лет и более).Для цитированияБалацкий Е. В., Екимова Н. А. Оценка сценариев реформы подоходного налога в России // Journal of Tax Reform. 2019. Т. 5, № 1. С. 6–22. DOI:10.15826/jtr.2019.5.1.057Информация о статьеДата поступления 21 января 2019 г.; дата принятия к печати 18 марта 2019 г.

The most important problem of the modern stage of development of society in national states, including in the Russian Federation, is the problem of social protection of the poorest people and young people in difficult life and economic situations. This problem is raised within the framework of the article.

The purpose of this article is to evaluate the fiscal effects of changes in social contribution rates in Russia for the period 2010–2014, which was marked by significant changes in tax legislation. The consequences of these changes for both the budget system and the labor market still have not been thoroughly studied. As the empirical and theoretical research shows, taxation could influence the labor market in two ways: through the intensive and extensive margin. This study tests the hypothesis about the two kinds of effects of taxation for Russia by using the data of the Russian Longitudinal Monitoring Survey. It is demonstrated that an increase in the social contribution rate causes a decline in labor participation both for women and men. Moreover, an increase in the social contribution rate causes a reduction in the net-of-tax wage level for women and men. The state has already exhausted the opportunities for raising social contributions and pushing the reforms further would mean jeopardizing budget revenues and fiscal sustainability. Generally, an increase in social contributions has had a negative impact on the government's revenues from social contributions and the personal income tax. It can be concluded that in general, the fiscal effects of the reforms were negative rather than positive. We would recommend the government to reconsider the current social contribution rates. Since the labour market is highly sensitive, it is possible to raise tax revenue through other means, thus avoiding adverse effects on public welfare. ; Целью статьи является количественная оценка бюджетных эффектов от изменения ставок страховых взносов за период 2010–2014 гг., который отметился значительными изменениями в налоговом законодательстве. Последствия этих изменений, как для бюджетной системы, так и рынка труда в России до сих пор слабо изучены, в частности, как изменения ставок по страховым взносам повлияли на налогооблагаемую базу. Согласно эмпирическим и теоретическим работам, имеют место два канала влияния налогообложения на рынок труда: интенсивность труда и участие в рабочей силе. В работе тестируются гипотезы о наличии этих двух каналов. Оценка производится на основе базы данных Российского мониторинга экономического положения и здоровья населения. Получены следующие результаты. При увеличении ставки по страховым взносам участие в трудовой деятельности снижается как для женщин, так и для мужчин. Также при увеличении ставки по страховым взносам чистая заработная плата также уменьшается для женщин и мужчин. В текущих экономических условиях налоговое бремя по страховым взносам уже избыточно, а возможности для повышения ставок страховых взносов не просто исчерпаны, а несут риски для пополнения бюджета и для бюджетной устойчивости. В целом повышение страховых взносов негативно сказалось на поступлениях страховых взносов и налога на доходы физических лиц. Бюджетные эффекты от проведённых реформ следует признать отрицательными. В качестве рекомендации следовало бы пересмотреть величину ставок по страховым взносам. В условиях высокой чувствительности рынка труда возможно обеспечить большую пополняемость бюджета без создания негативных эффектов на уровень общественного благосостояния.Для цитированияБелёв С.Г., Могучев Н.С., Векерле К.В. Оценка эффектов изменения налогообложения трудовых доходов в России // Journal of Tax Reform. – 2020. – Т. 6, № 3. – С. 210–224. – DOI:10.15826/jtr.2020.6.3.082.Информация о статьеДата поступления 10 августа 2020 г.; дата поступления после рецензирования 14 сентября 2020 г.; дата принятия к печати 10 октября 2020 г.