Open AccessTax culture and justice in the mirror of sociological survey http://esgi-miet.ru/images/Stati20211/55-61
Author(s) -
S.A. Nazarov
Publication year - 2021
Publication title -
èkonomičeskie i socialʹno-gumanitarnye issledovaniâ
Language(s) - English
Resource type - Journals
ISSN - 2409-1073
DOI - 10.24151/2409-1073-2021-1-55-61
Subject(s) - economic justice , sociology , distribution (mathematics) , order (exchange) , state (computer science) , public economics , scale (ratio) , economics , demographic economics , positive economics , microeconomics , geography , mathematical analysis , mathematics , cartography , finance , algorithm , computer science
The author of this article conducted a sociological study in order to answer questions about the extent to which Russian taxpayers are aware of the priorities and main directions of the state’s distribution policy, as well as the basics of the tax system. Among the main results of the study are the following conclusions of the author: more than half of the respondents assess the tax policy of the state as inecient and unfair. 75 % of respondents believe that a flat tax scale does not ensure social justice and a fair distribution of income. More than 74 % of respondents support the introduction of a progressive tax rate for individuals, considering such a measure as necessary to ensure social justice.