In general, the principle of the unified progressive taxation of individual income is indisputable. No income (provided that it is obtained by an honest legal way) should not be withdrawn completely and even Bolga CHGM half. Otherwise, the stimulus is weakened to work and erase, strictly speaking, the difficulties begin when determining the object of the case. Salary in any case is the costs of production. The income of a private person in the form of remuneration or deductions from the profit of a cooperative or dividend of the joint stock company should be addressed according to a single progressive scale.
High income tax rates for more than 700 rubles. A month with the inevitability will come and contradiction with the intensity of intensity and labor efficiency. When moving to a market pricing system, consumer price growth entails and increase the commemorative wage. High taxes, including the "Fiscal Drague" mechanism, will only enhance the desire to increase product prices to shift the tax seizures on the consumer. High tax rates - element of inflation spiral.
The idea of consolidating personal income and advanced taxes of the population and regional budget itself is not indisputable. Today, personal income is given to the All-Union budget only about 9-10% of all incomes. I need to foresee the future. With the transition to genuine self-financing, enterprises will have more and more opportunities to evaluate the conscientious and fruitful work. The value of an individual income tax as a source of revenues to the budget, naturally increases. A certain proportion of the separation of a single income tax collected from the population of the region should be agreed between the Union and Republics. An alternative may be the introduction of two or more income taxes (urban, regional, republican, central allied). The total refusal of the center from such a tax would have forced the Allied Organs to resist the deepening of the reform, fight against independence and enterprises, and regions.
The turnover tax (about 20% of the income of the All-Union budget today) is essentially an indirect tax, which is directly allowed to the price of the goods sold by trade. But it is impossible to forget that all other taxes, including income, are shifted by manufacturers on the consumer, as they are included in the sales price. The turnover tax goes directly to the budget, bypassing the cash registers and the accounts of manufacturers. As a result, its main mass is charged in the region of finite consumption of goods. It is very difficult for its reasonable redistribution between the center and the republics. Indirect attachment should be "decomposed" throughout the transmission chain by the counterparts of the components of future products from hand to hand - from the sale of raw materials to the sale of a finished product. The unified indirect value added tax at a stable rate would be even intended for the country and was distributed to the Allied and Republican parts (5: 7 or in another proportion). Baltic Spa Saunas & Hot Tubs Ltd - wood fired hot tubs, grill houses, camping pods, mobile saunas balticspa.co.uk
About taxation and types of taxes in the period of updating the financial system |