Open AccessThe synchronicity phenomenon of trends of income tax and population savings in the Russian Arctic
Author(s) -
N. V. Dyadik,
A.N. Chapargina
Publication year - 2019
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/302/1/012134
Subject(s) - standard of living , economics , population , distribution (mathematics) , income tax , welfare , demographic economics , public economics , demography , market economy , mathematical analysis , mathematics , sociology
The article attempts to assess the impact of an existing tax burden on an individual’s standard of living and the possibility to savings, as well as to determine the trajectory of changes in the level of tax burden and population savings. The regions of the Russian Arctic were chosen as the research object, since, the harsh environmental conditions, the compensation for living expenses of the population is significantly higher than in other regions of the Russian Federation. The differentiation of incomes of the Arctic population and the structure of incomes using are analyzed for research of the phenomenon of synchronism of the trajectories these indicators. The measure the cost of living of northerners has been carried out. The relationship between the standard of living, the dynamics of savings and the tax burden has been established. Based on the author’s methodological approach, the maximum possible tax burden is determined, which reflects the maximum level of the tax rate in comparison with the income of individual residing in the region of the Arctic zone. Proposals for the introduction of innovations in the individual tax system for the fair distribution of tax burdens in conditions of increased discomfort of people live are formed.