Year: 2025
Type: article
Abstract: In the context of the socio-economic transformation of the Russian economy, the modernization of personal income taxation is a strategic imperative aimed at achieving a balance between fiscal efficiency and social justice. The relevance of this issue is due to the need to adapt tax mechanisms to the changing structure of families and to improve the accuracy of reflecting their real ability to pay taxes. This article explores the potential of introducing family taxation in the Russian Federation as a tool for optimizing personal income tax. It identifies the theoretical foundations of family and progressive taxation. A comparative analysis of the current individual taxation model and family taxation is conducted. The main problems and prospects of introducing family taxation in the Russian Federation have been identified.
Author: N. Yuhno
Institution: Plekhanov Russian University of Economics
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7083699364