1.2. анализ становления системы управления подоходным

2’2012
1990 .
8,2%
1.2.
13%,
,
-
.
– 81% (
:
,
69% [1].
1990 .
)
–
«
,
.,
-
».
,
13%-60%,
-
30% [2].
1992 .
,
-
1998-1 «
,
»
-
7
1991 .
.
,
,
12-60% [3].
-
-
.
,
40% [4].
(personal income tax
).
-
1993 .
,
30%.
( -
).
1994 .
23
-
,
,
(
(
,
1004 .
74[5].
)
. 1).
1
).
23
.
-
1994 .
74-
-
,
576534-5,
.
[9]
20
2011 .
2012 . (
306,
. 37).
10 000 000
10 000 001
50 000 001
.
50 000 000
.
9 200 000
.
,
,
,
.
-
,
.
-
,
1916 .
,
.
-
,
.
.
.
,
– 12,5%.
-
,
1917 .
-
5
1996 .
[6].
22-
35%
1943 .
.
1943 .
0
1992 .
-
,
-
«
,
.
,
.
1996 .
.
30,5%.
,
1994 .
,
.
12%
. + 20%
10 000 000
. + 30%
50 000 000
1 200 000
»,
-
. 2).
1998 .,
,
.
:
(
159-
31
15%,
. 2).
. 3) [7] (
1997 .,
-
118-
2
,
»
»,
1996 .
10
.
22-
12 000 001
.
.
24 000 001
36 000 000
36 000 001
48 000 000
,
1 440 000
3 840 000
6 840 000
10 440 000
48 000 001
-
10
-
24 000 000
-
.
-
12 000 000
2000 .
23 «
13%.
5
,
5
,
.
60%
12%
. + 20%
12 000 000
. + 25%
24 000 000
. + 30%
36 000 000
. + 35%
48 000 000
,
.
,
.
,
.
,
.
30%,
40%
.
,
,
-
3
.
576534-5
. 5),
(
-
,
31
1997 .
,
159-
,
-
,
20 000
-
.
20 001
40 000
.
40 001
60 000
.
60 001
80 000
.
80 001
100 000
.
12
2 400
. +15%
20 000
5 400
. +20%
40 000
9 400
. + 25%
60 000
14 400
. + 30%
80 000
20 400
. + 35%
100 000
100 001
.
,
5
.
-
,
-
576534-5
.
,
.
,
.
,
-
120 000
,
.
30%
45%,
1999 .
31
,
10
. + 15%
,
120 001
500 000
.
12 000
.
69 000
. + 25%
,
500 001
1 100 000
.
500 000
.
219 000
. + 35%
,
1 100 001
2 900 000
.
1 100 000
.
849 000
. + 45%
,
2 900 000
.
2 900 000
.
12 000
1998 .
.
.
65- .
1999 .
-
-
-
35%,
45%,
2000 .
,
25
2000 .
1999 .
207-
[8]
25
50 001
. 4).
4
,
.
,
-
,
,
207-
.
.
150 000
.
150 001
,
–
-
,
-
.
.
:
,
.
,
–
,
.
12%
6 000
. + 20%
,
50 000
.
26 000
. + 30%
,
150 000
.
. 4,
1994 . (
-
,
-
,
50 000
(
1999 .
-
.
. 1).
,
«
;
,
,
;
1
2’2012
,
-
-
:
,
.
:
,
-
(
.
-
).
.
,
1.
]:
[
30
1943 . (
.
23
«
. 1987 .).
».
.
:
,
,
«
-
.
.,
2.
,
,
,
.,
-
-
,
] :
. 1990 .
«
» [
23
3.
]:
2001 .).
7
3317-1 (
» [
.
».
[
1998-1 (
. 1991 .
».
16.07.1992
4.
1444-1.
.
24
29.11.2004) «
].
-
«
»
5.
«
.
[
74-
23
. 1994 .
«
. 6
»[
1996 .
22«
6.
5
.
».
«
]:
.
».
» [
. 1997 . 159«
31
.
» [
. 1999 .
«
23
] :
25
9.
[
576534-5 (
).
».
.
.,
«
-
«
-
.
207-
.
».
.
.
«
;
;
;
.
-
-
;
.
,
,
,
,
,
-
,
,
.
-
.
.
,
,
,
60%
30%
,
, 13%-
2
.
S.P. Volokhov, Post-graduate Student of the
Chair of tax and Taxation
Moscow City Government University of Management
The author analyzes social and economic possibilities of
personal income tax in a tax policy of the Russian Federation In article control system formation by the income taxation of citizens is considered, the chronology of development of tax scales is reflected, the directions of development of the income taxation are offered
Literature
».
8.
]:
.
-
.
7.
]:
]:
-
1.2. ANALYSIS OF THE
PERSONAL INCOME TAX
MANAGEMENT SYSTEM
FORMATION: AN ACTUAL
VECTOR OF DEVELOPMENT
,
-
1. The project of Federal law
576534-5 «About modification
chapter 23 of the Russian Federation Tax code [ electronic resource]. Access from legal-reference system «ConsultantPlus».
2. The decree of Presidium VS of the USSR from 4/30/1943
(From 4/23/1987) «About personal income tax» [electronic resource]. Access from legal-reference system «ConsultantPlus».
3. The resolution VS USSR from 23.04.1990
1444-1 «About
an introduction order in Law USSR action «About income tax
from citizens of the USSR, foreign citizens and persons without nationality» [electronic resource]. Access from legalreference system «ConsultantPlus».
4. The law Russian Federation from 07.12.1991
1998-1 (an
edition from 24.03.2001) «About income tax from individuals»
[electronic resource]. Access from legal-reference system
««ConsultantPlus».
5. The law of the Russian Federation from 7/16/1992 3317-1
(an edition from 11/29/2004) «About modification and additions in tax system of Russia» [electronic resource]. Access
from legal-reference system «ConsultantPlus».
6. The federal law from 23.12.1994
74-FZ «About modification and additions in the Law of the Russian Federation
«About income tax from individuals» [electronic resource].
Access from legal-reference system «ConsultantPlus».
7. The federal law from 05.03.1996
22-FZ «About modification of article 6 of the Law of the Russian Federation «About
income tax from individuals» [electronic resource]. Access
from legal-reference system ConsultantPlus».
8. The federal law from 31.12.1997 159-FZ «About modification and additions in the Law of the Russian Federation
«About income tax from individuals» [electronic resource].
Access from legal-reference system «ConsultantPlus».
9. The federal law from 25.11.1999 207-FZ «About modification and additions in the Law of the Russian Federation
.
«About income tax from individuals» [electronic resource].
Access from legal-reference system ConsultantPlus».
Keywords
Personal income taxation; tax policy; budget system; tax
on personal income; social and economic disproportion.
3