| | | | PROBLEMS OF MODERN ECONOMICS, N 3 (71), 2019 | | | | ISSUES OF ECONOMIC THEORY. MACROECONOMICS | | | Averjanova O. V.
Assistant Professor, Chair of Financial Law, St. Petersburg State University of Economics, PhD (Economics)
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| | | The article discusses the impact produced by taxation upon the change of social tension in the present-day Russia. The author describes problems that arise from the ever deepening gap between the rich and the poor and emphasizes that the existing taxation, identical for both groups, not only fails to decrease social tension, but potentially presents a threat to Russia’s existence as a successful state. The article argues that the introduction of the progressive taxation scale, even it does not decrease the number of the poor, can still decrease the degree of social tension. The author offers an alternative model of the social state that better corresponds to Russia’s historical trajectory and people’s mentality. | | Key words: Russia, taxation, progressive taxation scale, flat taxation scale, social justice, social cooperation | | Pages: 155 - 158 |
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