Translated title of the contribution: Directions of improving the implementation of the social function in taxation

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The article considers the main directions and problems of realization the social function in taxation. The authors give examples of taxes, which include elements of social function. The presented analysis of revenues and expenses of state extra-budgetary funds confirms that the amount of collected insurance premiums does not cover the amount of social benefits. There is no involvement of employees in the process of forming insurance premiums. The amount of tax deductions is not related to the socio-economic indicators of living standards of the population. There are proposed measures to strengthen the role of social function in the implementation of individual taxes. It is proposed to increase the interest of employees in the accumulation of future pension savings by shifting part of the tax burden on the payment of insurance premiums from the employer to the employee. This approach should be accompanied not only by an increase in the tax burden for individuals, but also by an increase in the level of social and medical services. The authors propose to increase the size of the standard tax deductions on personal income tax to the minimum subsistence level. At the same time, the amount of deduction should be indexed annually to the level of inflation and take into account regional peculiarities of human residence. The authors also proposed the introduction of elements of progressive taxation. This approach will not only increase revenues to the budget system, but also reduce the stratification of society in terms of income. Control over large transactions of individuals will also help to smooth out social tensions in financial, economic and moral aspects.
Translated title of the contributionDirections of improving the implementation of the social function in taxation
Original languageRussian
Pages (from-to)52-57
Number of pages6
JournalВестник Омского университета. Серия: Экономика
Issue number2(62)
Publication statusPublished - 2018


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