Forrome1221: Forrome1221 moved page Draft Семенов 350122313 to Семенов 2022bg

2022-09-14T11:49:29Z

Forrome1221 moved page Draft Семенов 350122313 to Семенов 2022bg

Forrome1221: Created page with " == Abstract == The use of digital technologies in tax administration is a promising way to develop the tax system itself and a necessary condition for the transition to a qu..."

2022-09-14T11:49:04Z

Created page with " == Abstract == The use of digital technologies in tax administration is a promising way to develop the tax system itself and a necessary condition for the transition to a qu..."

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== Abstract ==

The use of digital technologies in tax administration is a promising way to develop the tax system itself and a necessary condition for the transition to a qualitatively new level of implementation of taxpayers' rights. By increasing the transparency of operations in the economy and reducing the cost of meeting the tax legislation requirements, digitalization brings strong advantages that make us to take a different look at the longstanding rules of calculating personal income tax. In this regard some significant issues of tax fairness and progressivity rise. How realistic is the idea of introducing a tax-free minimum in PIT design? Why should current tax deductions be updated? What is the potential for better governance of them? The paper provides answers to these questions in relation to the experience of Russian taxation system. Громов Владимир Владимирович, к.э.н., старший научный сотрудник, Институт прикладных экономических исследований, Лаборатория исследований налоговой политики Милоголов Николай Сергеевич, к.э.н., старший научный сотрудник, Институт прикладных экономических исследований, Лаборатория исследований налоговой политики Данная работа подготовлена на основе материалов научно-исследовательской работы, выполненной в соответствии с Государственным заданием РАНХиГС при Президенте Российской Федерации на 2020 год.

== Full document ==
<pdf>Media:Draft_Семенов_350122313-9934-document.pdf</pdf>

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Семенов 2022bg - Revision history

Forrome1221: Forrome1221 moved page Draft Семенов 350122313 to Семенов 2022bg

Forrome1221: Created page with " == Abstract == The use of digital technologies in tax administration is a promising way to develop the tax system itself and a necessary condition for the transition to a qu..."