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Tax paradoxes

Abstract

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.

About the Authors

Margarita A. Zhidkova
MADI
Russian Federation

Ph.D., associated professor



Vera I. Prusova
MADI
Russian Federation

Ph.D., associated professor



Igor' E. Kaplya
MADI
Russian Federation

student



References

1. References:

2. The evolution of personal income tax in Russia. Prusova V.I., Kazitskaya N.V., Semkov I.A. Economics and Business: theory and practice. 2021. No. 11-1 (81). pp. 185-189.

3. Bolataeva, A.A. The tax system of the Russian Federation: actual problems and ways of improving the modern tax system// Scientific News. 2019. No. 6.

4. Financial (accounting) accounting in the conditions of digitalization of the economy. Prusova V.I., Nikolina S.P. Economics and business: theory and practice. 2021. No. 4-2 (74). pp. 100-104.

5. The Tax Code of the Russian Federation Chapter 23. Personal Income tax [Electronic resource] - https://www.consultant.ru/document/cons_doc_LAW_28165/6e508f67e051bccbe249e6f0aebb2fa31f61a111/

6. The Tax Code of the Russian Federation Chapter 21. Value added tax [Electronic resource] - https://www.consultant.ru/document/cons_doc_LAW_28165/5eec45b5e2f637ffe0599160528cec70be3f1e60/

7. Countries without income taxes [Electronic resource] - https://translated.turbopages.org/proxy_u/en-ru.ru.42ee88e8-6448eaab-34e495dd-74722d776562/https/www.investopedia.com/countries-without-income-taxes-5071965

8. Countries with the lowest taxes and with no VAT [Electronic resource] - https://allpassports.ru/articles/strany-s-samymi-nizkimi-nalogami-i-s-otsutstviem-nds.html


Review

Рецензент: Н.В. Казицкая, канд. экон. наук, доц., МАДИ

Views: 119


ISSN 2409-7217 (Online)