Mytareva L.A. Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards


Leyla Akifovna Mytareva
Candidate of Economic Sciences,
Associate Professor, Department of Theory of Finance, Credit and Taxation,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation

Abstract. In a socially-oriented country the development standard is determined by the living standards of population. The article is devoted to a comprehensive presentation of tax mechanism influencing the quality of Russians’ life, based on the interdependence of tax revenue and spending. The article comprehensively presented and explained variable combination of tax techniques and tools, influencing the financial component of the living standard of the population (individuals not engaged in entrepreneurial activities), including: the type and level of tax required and elective elements of the tax, tax residency, tax audits and combating tax evasion. The author presents the elements of tax mechanism of influence on the financial component of the living standards of Russians. As the main indicator for evaluating the impact of the tax mechanism on the living standards, the author proposed the indicator of tax burden, calculated both as the total size and as a structure: the objects of taxation (income, property and indirect taxation) and tax levels (Federal, regional and local). The author points to a slight increase in tax burden of the Russians since 2006 and 2015, against a significant growth of the amount of tax paid by them and the amount of cash income; predominance of income and Federal taxes in the structure of tax burden; a slight change in the structure of the tax burden on taxable items and tax rates.
Key words: standard of living, income, expenses of population, tax mechanism, tax burden.

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Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards by Mytareva L.A. is licensed under a Creative Commons Attribution 4.0 International License.

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