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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">madi</journal-id><journal-title-group><journal-title xml:lang="ru">Автомобиль. Дорога. Инфраструктура. = Avtomobil'. Doroga. Infrastruktura.</journal-title><trans-title-group xml:lang="en"><trans-title>Avtomobil'. Doroga. Infrastruktura.</trans-title></trans-title-group></journal-title-group><issn pub-type="epub">2409-7217</issn><publisher><publisher-name>МАДИ</publisher-name></publisher></journal-meta><article-meta><article-id custom-type="elpub" pub-id-type="custom">madi-1241</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Экономика и управление</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>Economics and management</subject></subj-group></article-categories><title-group><article-title>Налоговые парадоксы</article-title><trans-title-group xml:lang="en"><trans-title>Tax paradoxes</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Жидкова</surname><given-names>Маргарита Анатольевна</given-names></name><name name-style="western" xml:lang="en"><surname>Zhidkova</surname><given-names>Margarita A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>канд. экон. наук, доц.</p></bio><bio xml:lang="en"><p>Ph.D., associated professor</p></bio><email xlink:type="simple">zhidkova_m_a@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Прусова</surname><given-names>Вера Ивановна</given-names></name><name name-style="western" xml:lang="en"><surname>Prusova</surname><given-names>Vera I.</given-names></name></name-alternatives><bio xml:lang="ru"><p>канд. экон. наук, доц.</p></bio><bio xml:lang="en"><p>Ph.D., associated professor</p></bio><email xlink:type="simple">archive@madi.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Капля</surname><given-names>Игорь Эдуардович</given-names></name><name name-style="western" xml:lang="en"><surname>Kaplya</surname><given-names>Igor' E.</given-names></name></name-alternatives><bio xml:lang="ru"><p>студент</p></bio><bio xml:lang="en"><p>student</p></bio><email xlink:type="simple">finansy@madi.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">МАДИ<country>Россия</country></aff><aff xml:lang="en">MADI<country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2023</year></pub-date><pub-date pub-type="epub"><day>07</day><month>06</month><year>2023</year></pub-date><volume>0</volume><issue>2(36)</issue><fpage>24</fpage><lpage>24</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Жидкова М.А., Прусова В.И., Капля И.Э., 2023</copyright-statement><copyright-year>2023</copyright-year><copyright-holder xml:lang="ru">Жидкова М.А., Прусова В.И., Капля И.Э.</copyright-holder><copyright-holder xml:lang="en">Zhidkova M.A., Prusova V.I., Kaplya I.E.</copyright-holder><license license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.adi-madi.ru/madi/article/view/1241">https://www.adi-madi.ru/madi/article/view/1241</self-uri><abstract><p>Данная статья посвящена обзору отдельных налоговых парадоксов, которые можно наблюдать в мировой налоговой практике. Авторы в начале дают четкое определение налогов, указывают размер налоговых ставок, а далее проводят сравнение по применению их в экономике разных государств. Парадоксы, по мнению авторов, возникают в налоговых системах, как правило, тех государств, которые следует отнести скорее к богатым. Выводом таких парадоксов следует считать ненужность налогов вообще или очень низкие ставки налогов, в то время как в совсем небогатых государствах чуть ли не ежегодно пересматриваются виды имуществ, которые, по мнению руководящих органов этих стран, пытаются выдать за предметы роскоши, чтобы собрать больше налогов. </p></abstract><trans-abstract xml:lang="en"><p>This article is devoted to the review of certain tax paradoxes that can be observed in the world tax practice. At the beginning, the authors give a clear definition of taxes, indicate the size of tax rates, and then compare their application in the economy of different states. Paradoxes, according to the authors, arise in the tax systems, as a rule, of those states that should be attributed rather to the rich. The conclusion of such paradoxes should be considered the uselessness of taxes in general or very low tax rates, while in very poor states, almost every year the types of property that, according to the governing bodies of these countries, are trying to pass off as luxury goods in order to collect more taxes are reviewed.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>налоги</kwd><kwd>государство</kwd><kwd>бедность</kwd><kwd>налоговый рай</kwd></kwd-group><kwd-group xml:lang="en"><kwd>taxes</kwd><kwd>state</kwd><kwd>poverty</kwd><kwd>tax paradise</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Прусова, В.И. Эволюция НДФЛ в России / В.И. Прусова, Н.В. Казицкая, И.А. 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