Relevance of the topic. Social security of the population of any country is part of the indicators that determine the level of social stability of society. Social protection is part of a multifaceted social policy, which is aimed at implementing social guarantees for the population and includes social security and social insurance, as well as intangible forms of social guarantees provided by national legislation. Forms of social protection include pensions, benefits, payments, tax deductions and benefits and other compensation for various categories of citizens in need of social assistance. In world practice, modern states have been actively taking on the functions of social protection and economic regulation, since without the systematic, state-directed development of the social sphere, science and education, and the introduction of new technologies, dynamic economic development, a high standard of living, social stability and protection of the population are impossible. In the conditions of modern financial crisis, the regulatory and social role of the state has increased immeasurably and is vitally necessary. Without full financial support for the social protection system, it is impossible for the state to fulfill its social and economic tasks.

Economic reforms in Russia have caused a restructuring of sources of financing for the social sector. The reform process today is accompanied by a transition to insurance methods of financing social protection through insurance contributions from employers, voluntary contributions from employers and employees, and indirect financing in the form of tax benefits. Of the numerous sources of financing social protection of the population, one of the most significant stands out - these are socially oriented tax payments and contributions, or, in other words, social taxation. However, its role as a source of income for the budgets of social extra-budgetary funds in Russia is still clearly underestimated. At the same time, social tax payments make up a significant share of total tax revenues in developed countries: in Japan - 38%, in Germany - 37%, in England - 18%, in France - 41%, and in Russia about 8%.

An acute problem today is the decline in values macroeconomic indicators in the country, and, accordingly, the deterioration of the financial situation of the social protection system, which requires an urgent solution. Thus, the growth of social security income, being high in the mid-1990s, has slowed down since 1998 compared to the growth rate of GDP and average wages. Thus, the average annual growth of real wages over the past 5 years was 10%, and GDP - 6-7%. 1

Height purchasing power pensions and benefits did not exceed 2-3% per year, which, according to expert assessments, at the beginning of 2009, purchasing power was approximately 70-75% of the 1989 value.

The regressive taxation scale for the unified social tax, as well as its payment only by employers, also had a significant impact on the formation of financial resources for social protection of the population. As a result of this situation, we are seeing a decrease in the level of social guarantees in the social insurance system and a decrease in the level of social protection of the insured. The practice of reducing the unified social tax and the one that arose in connection with this already in

In 2005, the budget deficit of state extra-budgetary funds actually revived the socialist model of state social security, based on subsidies from the federal budget. Starting from 2005, the federal budget becomes responsible for the financial support of the budgets of the Pension Fund and other extra-budgetary social funds of the Russian Federation. The share of federal funds in the budget of the Pension Fund of the Russian Federation in 2008 reaches 53%.

The lack of an effective system of Russian social taxation in the context of the deteriorating demographic and social situation in the country, as well as the need to develop specific measures to create an effective mechanism for social taxation as the main source of financing social protection of the population, determine the relevance of the topic and the choice of direction for the dissertation research. The degree of development of the problem. In domestic and foreign literature, the issues of forming sources of financing for social protection of the population have been given great importance in recent years, and the problem of improving social taxation as the main source of financing for social protection of the population has occupied the attention of many economists. The theoretical part of the dissertation is based on the scientific works of such domestic economists as S.B. Barulin, O.V. Vrub-levskaya, M.V. Goncharova, A.I. Goncharov, L.N. Lykova, N.V. Milyakov,

V.P.Morozov, A.P.Pochinok, M.V.Romanovsky, S.D. Shatalov, E.Yu. Shapkova, E.N. Shutyak, D.G. Chernik and others, as well as foreign scientists - A. Beebe, K. Giele, M. Devereux, P. Johnson, M. Leroy, V. Leibfnitz, D. Thompson, F. Schneider, D. Enste, et al.

Regarding the study of certain applied aspects of social taxation as a source of financing social protection of the population, it should be noted that the issues of the functional purpose and principles of social taxation, its impact on the economic burden and efficiency, as well as the functioning of social insurance directly related to it are quite fully discussed in the publications of such authors , as P.E. Vasiliev, I.V. Karavaeva, V.E. Mikhalchuk,

S.M. Nikitin, I.Kh. Ozerov, N.H. Stelmakh, R.G. Samoev, M.P. Sokol, N.I. Sidorova, V.D. Roik, A.I. Fedotov and others.

At the same time, a number of theoretical and applied issues representing the key problems of social taxation as a source of financing social protection of the population are either debatable or require additional research. It is also impossible not to take into account the fact that in Russia the establishment of institutions for social protection of citizens and social taxation is still ongoing. All of them need further reform.

Based on the foregoing, it is necessary to continue research into the problem of providing the Russian social protection system with stable sources of financing. Thus, the relevance and insufficient degree of development of the sought-after problem determined the topic of the dissertation, the purpose and objectives of the research. The purpose and objectives of dissertation research. The purpose of the dissertation research is to rationalize the current system of financial provision of social protection of the population in Russia by developing a theoretical and methodological apparatus, developing a set of measures and mechanisms aimed at improving social taxation as a source of financing social protection.

To achieve this goal, it was necessary to solve the following problems that determined the logic of the dissertation research and its structure:

Consider the economic content of sources of financing social protection of the population and give their characteristics;

Explore the problems of social taxation as the main source of financing state social protection;

Consider social tax policy abroad;

Identify the features of organizing and collecting socially oriented tax payments;

Conduct an analysis of the provision of income sources for social protection of the population;

Assess the tax burden for socially oriented tax payments;

Analyze the effectiveness of providing sources of financing for social protection of the population;

Develop and justify priorities and prospects for financing social protection of the population and the development of social taxation.

The subject of the study is a set of economic relations that arise in the process of providing sources of financing for social protection of the population.

The object of the study is the current system of financial provision with income sources of social protection of the population in Russia, including social taxation. 1

Methodological basis. During the preparation of the work, such scientific research methods as modeling, grouping, statistical observation, comparative analysis, classification were used, which made it possible to obtain reliable scientific knowledge and most fully organize scientific research to achieve the goal and solve research problems.

The theoretical basis consisted of the works of leading researchers of economic science, fundamental and applied works of domestic and foreign scientists devoted to the formation and development of sources of financing social protection of the population and the problems of improving social taxation as the main source of financing social protection.

The information base for the study was the normative and legislative acts regulating the formation of sources of financing social protection of the population in Russia, reference materials on social tax policy abroad, data from the Federal Statistics Service, reports of social extra-budgetary funds of Russia, materials from the Ministry of Finance of Russia, data from the Federal Tax Service and the department of the Federal Tax Service in the Saratov region, materials of scientific and practical conferences and seminars, scientific publications on the topic, published both in periodicals and on the Internet, as well as personal observations and conclusions of the author obtained during the scientific research.

The most significant scientific results of the study are as follows:

The concept of social protection of the population as a financial category that mediates financial redistribution relations arising in the process of forming centralized and decentralized financial resources used through a special financial mechanism to finance social protection of the population has been clarified;

The content of social taxation as the main source of financing social protection of the population is revealed and the author’s interpretation is proposed; revealed the dual nature of a single social tax, which is the main source of financing social protection of the population; the tax nature (essence) of insurance premiums to be introduced from January 1, 2010 is justified;

It is proposed to use certain elements of the mechanism for providing financial resources for social protection of the population, including the collection social taxes not only from employers, but also from employees, providing a wide range of tax social preferences, bringing tax deductions when taxing personal income closer to the subsistence level;

The conclusion is substantiated that an increase in the burden of social taxes can lead to the growth of the “shadow” economy; through the method of modeling situations, the need to introduce mandatory insurance contributions for workers has been proven, which will help reduce the tax burden on employers and increase the interest of workers in the legalization of wages;

It has been proven that the current system of tax deductions provided for personal income tax (NDFL) is ineffective and formal; it was proposed to increase the amount of the non-taxable minimum for each taxpayer to the current minimum wage; the amount of deduction for child support up to two minimum wages for each child; limit the amount of social deductions to the upper limit of annual income in the amount of 600 thousand rubles, and property deductions - 1200 thousand rubles;

It is proposed to invest funds from the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Compulsory Medical Insurance Funds into highly effective national projects and facilities real economy to obtain high investment income;

Introduce a mechanism of progressive income taxation with the right to take into account the family status of the taxpayer and a differentiated rate depending on the source and amount of income (their specific values ​​are proposed and justified).

The theoretical and practical significance of the work lies in the fact that the dissertation research is aimed at solving an important problem - financial provision of income sources for social protection of the population by improving the mechanism for imposing socially oriented tax payments. The main ideas of the dissertation, its conclusions and recommendations are formulated taking into account the possibilities of their practical use.

The theoretical significance of the work is determined by the fact that the results of the study contribute to the expansion of the theoretical and methodological base necessary for the development and improvement of sources of financing social protection of the population. The theoretical results of the study formed the basis for the author's applied developments and can be used in teaching and studying special financial disciplines.

The practical significance of the study lies in the fact that the author’s proposals can be used to solve problems related to the efficiency and improvement of the process of forming sources of financing for social protection of the population.

Testing and implementation of research results. The main provisions of the dissertation work were presented at scientific and practical conferences held in 2008-2009 at the Saratov State Socio-Economic University.

Certain provisions and developments of the dissertation were used by the Office of the Federal Tax Service for the Saratov Region in preparing proposals for tax reform in the Russian Federation, which is confirmed by a certificate of implementation. The conclusions and developments made during the study also found application in the teaching and study of the disciplines “Taxes and Taxation”, “Extrabudgetary Funds”, “Insurance” at the Department of Finance at the Saratov State Socio-Economic University, which is also confirmed by a certificate of implementation.

Scope and structure of work. The purpose and objectives of the study determined the structure of the dissertation work and applications. The dissertation consists of an introduction, three chapters, including eight paragraphs, a conclusion, a list of references and applications. The list of sources used contains 165 units. The work contains 5 appendices and 19 tables. The volume of the dissertation is 176 pages.

CONCLUSION

The dissertation research was carried out in the context of three groups of interrelated scientific and practical problems.

The first group of problems is devoted to the theoretical foundations of financing state social protection of the population, including the concept of economic content and characteristics of sources of financing social protection of the population, assessment and definition of social taxation as the main source of financing state social protection of the population, as well as the study of social tax policy abroad.

The dissertation research begins with establishing the conceptual apparatus of social protection of the population and in the course of the work the need for any modern state market type to take on the functions of social protection of the population and economic regulation of the economy. The need for state regulation of social protection of the population is especially acute during times of crisis in the economy, which is clearly confirmed by modern events.

Art. 7 of the new Constitution of the Russian Federation assigns to Russia the status of a social state, which is manifested in the implementation of state social policy that provides social protection to the population. Regarding the definition of social protection of the population in the scientific community, there are different opinions of such scientists as E.H. Shutyak, M.V. Romanovsky, O.V. Vrublevskaya, V.D. Roik, however, taking into account their opinion and the wording of the federal laws “On Veterans” ( dated 12.01. 1995 No. 5 -FZ Art. 13), "On social protection of disabled people in the Russian Federation" (dated 24.11. 1995 No. 181 - Federal Law Art. 2), "On social insurance and provision of citizens" the work discusses the essence and the concept of social protection of the population as a system of economic, social and legal guarantees of the state, providing all citizens of the country with equal social conditions and the opportunity to actively participate in public life.

The study established that the social protection system in Russia was formed under the influence of various socio-economic and political factors over many decades, has its own national characteristics and consists of a set of benefits and social payments; benefits and deductions provided to citizens when taxing their income, social assistance to veterans and the poor, which allows the population to be compensated for low wages, poor working conditions, and deficiencies in the pension system, social security and medical care.

Exploring the theoretical foundations of financing state social

1. protection of the population, the study established the existence and emergence of multilateral financial relations between various state social institutions and the population, and proposed to consider social protection of the population as a financial category, since the factors on which the formation and use of sources of financing social protection of the population depend are located in the sphere of distribution and redistribution of society's income, based on the principle of social solidarity.

The study concludes that the sources of financing social protection of the population differ in the specifics of their formation, which consists both in the legally established mandatory redistribution of state (municipal) funds, commercial and non-profit organizations for targeted social insurance contributions, as well as financial resources of households, in terms of payment of socially oriented tax payments and voluntary contributions. Thus, commercial organizations participate in the formation of financial resources for social protection of the population in Russia not only with their own mandatory payments in the form of social contributions to the budget, but also that part of its net profit that is sent to consumption funds spent on solving social problems of the organization’s employees.

Households themselves are also an important link involved in the formation of sources of financing for social protection of the population. On the one hand, by creating income family budget from various sources, one of which for most Russian families today is wages. And on the other hand, due to the subsidies, pensions, allowances and benefits due within the framework of the implementation of state social policy, which in the last decade have increasingly filled the budget Russian family, i.e. precisely those sources of family income that form the very social protection of the population in the state. It is the tax benefits provided for the taxation of income and property to individuals that are an indirect form of social support and protection of citizens by their state.

The study established that of all the above-mentioned sources for the formation of financial resources for social protection of the population, the main ones, undoubtedly, are social taxes and insurance contributions paid by employers, as well as socially oriented tax payments, which together constitute social taxation. Social taxation is represented in any state not only by socially oriented tax payments, but also by a system of tax deductions, benefits, and amounts of tax-free minimum income. According to the international classification of taxes and duties according to the OECD methodology, “Social Security Contributions” and “Wage and Labor Taxes” are combined into one tax group, which makes it possible to establish the level of payroll taxation and coli level in a particular country. cial protection. Thus, through the system of tax benefits, the source of financing the social protection of the population is the personal income tax, which, along with social taxes and insurance contributions, has the same tax base - the employee wage fund, but different sources of payment and tax rates. Other socially oriented taxes levied on individuals also perform a social function. Thus, through the system of tax benefits, deductions, and exemptions for transport, land, and property taxes, the state provides indirect financial social support to disabled people, pensioners, veterans, and large families.

In the course of studying the essence, goals and objectives of social taxation, the concept of social taxation was given as a set of socially oriented tax payments, insurance fees, social preferences (deductions, benefits) that have the intended purpose of financial provision of social protection of the population and legislatively contribute to the improvement of the social situation of citizens.

Exploring the nature of social taxation, the basis of which today is the unified social tax (insurance fee), the author found that in fact the mechanism for collecting the unified social tax (since 2011, insurance premium) by its nature balances between tax and fee. Russian tax legislation considers these categories as very similar in terms of such parameters as establishment, payment, control over compliance with legislation, methods of administration, etc. Highlighting the main definitions of a tax as an individual gratuitous payment, and a fee as a mandatory contribution, the payment of which is one of the conditions for taking actions In the interests of the payer, it should be noted that 1 Russian unified social tax (insurance fee), especially its part aimed at pension insurance (basic, insurance, funded parts) absolutely combines these two concepts. The basic part of pension insurance works on the principle of generational solidarity (working citizens support current pensioners through impersonal tax withdrawals to the budget), and the insurance and funded parts of pension provision contain targeted elements of protection and accumulation in favor of the insured persons, that is, they correspond to the nature of the collection, practically combining both concepts of "tax" and "fee".

The second group of problems under study is related to the practice of social taxation in Russia, which includes problems of reform and features of the organization and collection of socially oriented tax payments, analysis of the provision of income sources for social protection of the population in the conditions of reform and assessment of the tax burden on socially oriented tax payments.

The study found that active perestroika reforms caused changes in the mechanism for forming sources of financing for social protection of the population. In the early 90s. XX century, social insurance and pensions were provided by contributions from employers and employees (1% to the Pension Fund) to extra-budgetary social funds - the Pension Fund, the Social Insurance Fund, the Medical Insurance Fund and the Employment Fund - at a general rate of 39.5% of the payment fund labor, which was subsequently replaced by a rate of 35.6% with the abolition of the Employment Fund. Further reform of social taxation continued in 1998 on the initiative of the country's leading financiers, who proposed introducing a social tax with a single tax base instead of insurance contributions and transferring the functions of accounting, analysis and control to the Ministry of Taxes of Russia.

The study found that the characteristics of insurance premiums do not allow limiting them from taxes and fees. The obligation to pay insurance premiums was structured in the same way as the tax obligation. The payment of insurance premiums ensured not only the private interests of the insured, but also public interests associated with the implementation of the principle of social solidarity.

As a result of the study, it was found that during economic reform the unified social tax was consistently reduced and since 2005 the rate was 26%. Undoubtedly, the reduction in the tax burden in terms of social taxation on the economy had a positive impact, however, the reduction in rates led to underfunding of the social sphere and the abandonment of the insurance principles of social security. With the help of taxes, the state redistributed financial pension resources in favor of low-income groups of the population, helping to partially solve the problems of poverty and misery. The proportions of redistribution reached 50% - 70% of the total amount contributed by employers. This undermined the motivation for earning pension rights among middle- and high-income groups of workers. It turned out to be impossible to use insurance pension mechanisms due to the extremely disordered wage system, the high share of the shadow labor market, and the need to transfer the main share financial expenses social sphere for workers with medium and high wages. At the same time, the low level of wages and income for the majority of workers, the 50-fold differentiation between the 10% of the poorest and richest citizens of the country, and the share of shadow wages have negatively affected the formation of pension rights of workers. The introduction of a regressive scale of social taxation in Russia was intended to make wages transparent and ensure a reduction in the risk of occurrence and volumes shadow economy, but these actions did not achieve their goal.

The study analyzed the provision of income sources of social protection of the population in the conditions of reform, which showed that for the period 2005 - 2009, the measures developed to reduce the size of the unified social tax indicate the counterproductive nature of changing the insurance nature of contributions and replacing them with a tax method of generating income for the system social protection, as well as a hasty and unjustified reduction in the size of the unified social tax in 2005. All this has led to the fact that the growth of spending on social protection, being high in the mid-1990s, has slowed down since 1998 compared to the growth rate of GDP and average wages. Thus, the average annual growth of real wages over the past 5 years was 10%, and GDP - 6-7%. The growth in the purchasing power of pensions and benefits did not exceed 2-3% per year, which, according to expert estimates, at the beginning of 2009 in purchasing power was approximately 70-75% of the 1989 value.

The modern transition to payment of insurance premiums at a rate of 34% since 2011 will undoubtedly increase the insurance burden on the employer, which will lead to an increase in the share of the shadow economy. To break the “collusion” regarding “gray” salaries between the employee and the employer, it is proposed to divide the responsibility for paying insurance premiums between them, while simultaneously increasing the employee’s salary by the amount of insurance payments due to him. Modern possibilities for controlling wages (the introduction of a mandatory minimum wage, the work of Labor Commissions on the timely payment of wages, the correspondence of wages to the qualifications of the employee, etc., etc.) will make it possible to actually implement the mechanism for collecting insurance premiums from employees. In turn, the employer will lose the point of hiding real wages in the context of a reduction in the insurance burden.

In addition, the relevance of such a reform is also proven by the investment aspect of financing social protection of the population. In recent years, the Government and the Pension Fund of Russia have been making attempts to increase and stimulate the investment activity of the population in the field of independent social protection through the legalized right to independently choose a non-state pension fund and the implementation of a co-financing program additional pension for the purpose of effectively managing pension savings and ensuring their growth. In turn, the implementation of the state pension co-financing program is aimed at involving citizens’ personal savings in the formation of financial resources for their social protection. In conditions of passivity of the majority of citizens to invest their personal savings in institutions alternative to state pension provision, the obligation to pay insurance premiums will push workers to decide on their effective placement. In turn, reducing the tax burden on the employer will reduce the costs of manufactured products, work and services and make their cost on the market more affordable for the population.

In the course of the study, it was proposed to divide the responsibility for paying insurance premiums between the employer and the employee in the ratio "3: 1. The object of taxation should be part of the reserved wage, which should be quite large in volume - about 30 - 50% of the amount paid to the employee, and formed taking into account the types of social risks and payment periods for them (for pensions this is several decades), as well as the replacement level (the size of pensions and wage benefits), which should be in the range of 50-70% (and not 40% as planned by 2016 .) from the average wage of skilled workers.

In addition, the budgets of social insurance funds, which provide social protection for citizens, can function effectively only if they are autonomous from state budgets at all levels. For this it is necessary to develop legislative framework, allowing the investment of insurance funds in highly efficient projects and objects of the real economy, allowing for an active increase in financial resources in this system, and not just use them, in most cases, as credit resources of pro-state credit institutions. Only in this case is it possible to achieve a stable balance between the fiscal interests of the state, on the one hand, and the size of the tax burden on the employer and employee, on the other hand.

The study established that social tax deductions for personal income tax play a special role in the formation of sources of financing for social protection of the population, especially when implementing programs to improve the demographic situation in the country and support motherhood and childhood. Tax deductions according to personal income tax, which in 2009 underwent changes in the size of standard deductions per child from 600 to 1000 rubles. per month (12 thousand rubles per year) with I limit total income 280,000 rubles, actually provide financial support for a family with one child in the amount of a little more than 1,500 rubles. per year (about 35 euros). For comparison, in Germany in 2008, a deduction per child was made in the amount of more than 7,000 euros, which, within the framework of family income taxation for individuals, allows one to provide significant financial support to a family with children. For the workers themselves in Russia, since 2009, only the amount of total income has been increased to 40 thousand rubles, but the deduction provided remains the same - 400 rubles, i.e. with a salary of 20 thousand rubles. Working citizens will receive a total tax deduction for the year for personal income tax of 104 rubles. (2 months x 400 rubles x 0.13), i.e. a little more than 2 euros. Such amounts of tax deductions for personal income tax hardly prove the status of the Russian state as a socially oriented state.

Calculation of the tax burden on individuals, taking into account the provision of standard tax deductions, carried out by the author as part of his dissertation research showed that:

As the number of children in a family increases, the personal income tax burden falls at any salary level, but decreases as much as possible at a salary of 25 thousand rubles. per month, and at 100 thousand rubles. - it decreases by 0.02 -0.04%.;

In absolute terms, the amount of compensation for personal income tax in a family with 3 children under 18-24 years of age does not exceed 5,000 rubles per year, including standard deductions employee and actually ranges from 4,782 to 4,680 rubles (depending on the salary).

Standard tax deductions have lost their importance both for the state (the cost of deductions is less than 1% of total personal income tax revenues) and for taxpayers (the reduction in burden is less than 0.01%).

The work established that the norms of standard tax deductions established from January 1, 2009 do not have a positive financial impact in the field of social protection of families with children and, therefore, do not solve the problem of improving the demographic situation in the country. Considering that for the middle class of the country's population, whose share at the end of 2008 was 49.2%, and even more so for the 10% of the wealthiest citizens, the topic of standard tax deductions is not of financial interest, since the former cannot take advantage of them due to restrictions based on an annual income of 280,000 rubles. (they do not have such income), and the latter - due to the meager size of their size.

The study established that the lack of economic justification for the amount of deductions (at the beginning of perestroika reforms, the amount of deductions was 300

400 rub. were economically possible for the state), taking into account the cost of living and the real costs of population reproduction, modern standard tax deductions have lost their socio-economic significance and targeting. As part of increasing the efficiency of financing social protection of the population and implementing state demographic policy suggested:

Increase the limit on the maximum amount of annual income per employee to 120 thousand rubles, and for a child to 360 thousand rubles. At the same time, in order to simplify tax administration, it should be uniform for the purposes of providing deductions in accordance with paragraphs. 3 and 4 clauses 1 art. 218 Tax Code of the Russian Federation;

Raise the amount of standard tax deductions for each taxpayer (clause 3, clause 1, article 218 of the Tax Code of the Russian Federation) to the current minimum wage;

Increase the amount of deductions for child support (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation) to two minimum wages for each child (for single parents this deduction should double).

These measures will allow standard tax deductions to return to their original meaning in overcoming the disadvantages of a flat scale of income taxation for individuals.

The third group of problems is related to methodological developments aimed at increasing the efficiency of providing sources of financing for social protection of the population in Russia, the social efficiency of tax benefits and tax rates when taxing personal income, as well as priorities and prospects in providing financing for social protection of the population and the development of social taxation. In the course of the study, social taxation highlights special role socially oriented tax payments, which include taxes on individuals based on their importance. Of these, the most common are: income tax, property tax, transport and land taxes. In Russian practice, progressive tax rates are established for the last three specified taxes, i.e. the higher the value of the property, the more powerful the car, the richer the price of the land - the higher the tax paid on these objects and this progression implements the principle of social justice. It is also noted that the distribution function is assigned to the personal income tax. However, operating in Russia flat rate Personal income tax does not allow levying higher taxes on high personal incomes of citizens and does not contribute to their redistribution. In the context of a fifty-fold differentiation of income between the 10% of the lowest paid and highest paid groups of the population, this situation is unacceptable. The flat income tax scale conflicts with the regressive UST scale, and low rate personal income tax contradicts the relatively high income tax rate. Since all taxes are closely related to each other through elements of the tax base, as well as through objects of taxation, violation of this pattern creates conditions for concealment from taxation and the use of various types of schemes that can significantly minimize tax obligations.

In this regard, the dissertation proposes:

Establish a progressive rate for personal income tax, while the upper limit for the progression of the tax rate should be no lower than 20% (corresponding to the income tax rate), set an average rate of 16% for income above 600 thousand rubles, a rate of 10 % set for income less than 280 thousand rubles. and for income from the rental of residential and non-residential premises, from the income of teachers involved in preparing applicants, and other individual labor activities in which there are real difficulties of tax control, as well as provide the right to choose to pay tax, taking into account the family status of the taxpayer;

Legislatively establish in Labor Code that the employer does not have the right to set and pay wages to hired workers below the subsistence level existing in the region;

The study established that the system of social preferences (deductions, benefits) in income taxation also forms a resource-generating institution for the social protection of citizens, which is really intangible, but allows certain categories of people to have big income by reducing tax obligations in labor, civil and administrative relations. Through social preferences, an institution of tax incentives is being formed, which implements a mechanism for indirect financing of households and business entities. Savings on tax payments resulting from the use of tax benefits by individuals and organizations that primarily carry out social expenses either increases the personal income of citizens or remains at the disposal of business entities.

Considering the fact that according to Rosstat data for the first quarter of 2009, the share of the 10% of the country’s poorest population accounted for only 2% of the total amount cash income citizens, and the richest 10% had incomes of 38.6%, then, in the absence of progressive taxation for personal income tax, the system of tax deductions should be an option to reduce the tax burden on the poor.

During the dissertation research, the analysis and assessment of the practice of applying standard tax deductions showed that property deduction, introduced in 2009 in the amount of 2 million rubles. has a social and, at the same time, regulatory orientation. However, this benefit is aimed at the category of persons with high incomes and it is necessary to set a limit on the upper income limit to 1,200 thousand rubles. The deduction for educational needs fulfills its obligations social functions, but at the same time, given the fairly high cost of training, in the author’s opinion, it seems correct to increase the size of such a benefit from January 1, 2009 to 120,000 rubles, but at the same time introduce restrictions on the upper limit of income of individuals up to 600 thousand rubles, to whom this deduction can be provided and only for studying within the country.

All of the above proves that the introduction of progressive taxation for personal income tax and an increase in tax deductions will make it possible to switch to new uniform family-state relationship, taking into account the family status of the taxpayer, who relies on his own strength to obtain sufficient income, while the role of the state is reduced to creating conditions for work, for the possibility of receiving education services, insurance, the possibility of ownership, and, under objective circumstances, the inability to earn and save citizens can count on state assistance as part of social protection.

1. Constitution of the Russian Federation: Scientific and practical commentary / Sub. ed. acad. B.N. Topornina/. M: Lawyer 2007.

2. Budget Code of the Russian Federation. M: Prospekt.2009.

3. Civil Code of the Russian Federation. M: Ed. group INFRA-M-NORMA, 2009.

4. Tax Code of the Russian Federation. part 1.2. -MYUOO Publishing house AST, 2009.

5. Tax Code of the Russian Federation. 4.1. M.: Publishing house. Juright. 2007.

6. the federal law“On compulsory pension insurance in the Russian Federation” No. 167-FZ of December 15, 2001 (as amended by RF Law No. 70-FZ of July 20, 2004)

7. Federal Law “On the budget of the Pension Fund of the Russian Federation for 2009 and for the planning period of 2010 and 2011” No. 214-FZ of November 25, 2008

8. Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings” No. 56-FZ of April 30, 2008.

9. Federal Law “On State Pension Provision of the Russian Federation” No. 166-FZ of December 5, 2001.

12. Federal Law “On the Legal Status foreign citizens in the Russian Federation No. 115-FZ dated July 25, 2002.

14. Order of the Ministry of Finance of the Russian Federation “On approval of the form tax return on the unified social tax and the procedure for filling it out" No. 19n dated December 31, 2007.

15. Order of the Ministry of Finance of the Russian Federation “On approval of the tax return under the UST for persons making payments to individuals, and instructions on the procedure for filling it out” No. 21n dated February 10, 2005.

16. Law of the Russian Federation “On Amendments to Art. 241 of the second Tax Code of the Russian Federation" No. 158-FZ of December 6, 2005.

17. Commentary on the Tax Code of the Russian Federation, part two (item-by-item) / Comp. and ed. comments by S.D. Shatalov. 3rd ed., revised. and additional M.: MCFR, 2008

18. Law of the Russian Federation “On the organization of insurance business in the Russian Federation” No. 4015-1 dated November 27, 1992 (as amended on July 21, 2005).

19. Order of the Ministry of Finance of Russia “On approval of the rules for placing insurance reserves by insurers” No. 16n dated February 22, 1999.

20. Order of the Ministry of Finance of Russia “On approval of the rules for the formation of insurance reserves for insurance other than life insurance” No. 51n dated June 11, 2002.2. Textbooks and articles

21. Antropov V.V. Social protection system in Italy. // Personnel Management. 22006. -No. 8. P. 48.

22. Antropova Yu.V. Reforming the child welfare system to benefit children. // Social work. 2006. No. 2.S. 33.

23. Artemenko I. Pension insurance in Germany. http://www.chelt.ru/2007/2-07/artemenko-207.html.

24. Banking risks and lending. // Finance and credit. 2009.-№3.S. 52.

25. Barulin S.B., Kirillova O.S., Muravleva T.V. Taxes and taxation./textbook. M., Economist, 2006.

26. Barulin S.B., Makrushin A.B. Tax benefits as an instrument of tax policy. / Finance 2002. -No. 2.

27. Belova E. Determination of the tax base according to the unified social tax // Accounting. 2008.-№15.P.55.

28. Belozerova S. On the content of social policy at the present stage of development of Russia. // Federalism. 2008.- No. 4. S. 5.

29. Berezin M.Yu. Miscalculations in the architecture of the insurance premium for compulsory pension insurance // Finance and Credit. 2004.- No. 11. P. 56.

30. Budget of the Pension Fund of the Russian Federation: analysis and forecasting // Society and Economics. 2008.

31. P. Vasiliev V.E. Federal budget and the US poor. M., 1981.

32. Vasilyeva E. “Social state” and a new model of social policy in Russia. // Power. 2008. No. 11.S. 26.

33. Vasnetsov D. G. Taxation of individuals // Russian newspaper, 2008 No. 8

34. N. Gavrilova I. Western interpretations of social justice. // SOCIS 2009.№3. P. 36.

35. Hansel P.P. Tax legislation of the USSR-M: Mosfinotdela, 1926.

36. Godme P.M. Financial law. - M: Progress, 1978.

37. Goncharenko L.I. Unified social tax: modern problems and development models // Finance and credit. 2005.-№11.S. 25.

38. Goncharova M. V. Institute of benefits in the system of social support of the population // Economic analysis. 2006. No. 16.S. 34.

39. Goncharova M.V. Increasing real incomes of the population as a financial basis for minimizing benefits. \\Finance and credit. 2006. No. 21.S. 52.

40. Goncharova M.V. Economic content of social support for the population as a socially oriented financial policy. // Finance and credit. 2006. No. 3. P.65.

41. Gorsky I.V. Taxes in economic strategy state // Finance. -No. 5.2001.

42. Gorshkov M. Low-income people in the social structure of Russian society // Society and Economics.208. -No. 7 S. 37.

43. Goryunov I. Yu. The role of non-state pension funds in the modern pension system of Russia. // Finance 2008, No. 1.

44. Degtyarev A.M. About the deficit of the pension system. // Economist. 2006. No. 5. P.59.

45. Dobromyslov K.V. Improving the mechanism for investing pension savings.//Finance No. 12, 2007.

46. ​​Evdokimova T.S. Risks of the funded pension system. // Finance. 2006 No. 9 P. 60.

47. Evstigneev E. N. Fundamentals of taxation and tax law. - M.:INFRA M, 2003.

48. Egorycheva E.G. Peculiarities of taxation by the unified social tax in terms of the Social Insurance Fund of Russia // accounting. 2005.No. 9 P.36.

49. Egorycheva E.G. Selected issues of unified social tax accrual // Accounting. 2007.-№6.P.43.

50. Zhukov A. Social policy of modern Russia. // Municipal authorities. 2006. -No. 4. P. 90.

51. Ignatov A.V. Tax fairness as economic factor// Finance.2005-.No.5. P.50

52. Kabenina I. Social projects of the EU in Russia: cooperation for the benefit of society. // MEMO. 2006. No. 2.S. 56.

53. Kazakov A. How to solve the problem of “black wages” // Personnel Management. 2006.- No. 6. P. 24.

54. Kalyaev K. S. Tax deductions for personal income tax // Glavbukh, 2002.

55. Karavaeva I. V. Social aspects of income taxation in a market economy // Finance, No. 8 - 2007.

56. Kashin V. Methodology for assessing the effectiveness of corporate social policy. // Man and labor. 2009. No. 5 P. 20.

57. Kashin V. A. New phenomena in tax administration abroad. //Finance - No. 6 2004.

58. Klementyev M.I. Regulation of direct taxation in the EU // Auditor No. 5. 2003.

59. Kolobov S. A. On personal income tax//Tax Bulletin, -No. 9 2002

60. Kosnova V.I. Maintaining a healthy family. // Social work 2007. -No. 6 S. 47.

61. Kostin L. The concept of decent work and its implementation in Russia. // Man and labor. 2009. No. 5. P. 12.

62. Izergina N. Problems of the formation of democracy and the development of the middle class in Russia. //Regionology. 2009. “1. P. 167.43. Brief dictionary of taxes / comp. Alexandrov E.I., Lagutenko B.T., M.: Economics, 2008.

63. Krut S. An integral element of regional social policy.//Man and labor. 2007. -No.2.P.11.

64. Kuzmin S. Protective mechanisms of the social system and their use in managing economic processes. // Economist. 2003. -№12. P. 75.

65. Kulikov V. Conceptual foundations modern economy labor. 2006. No. 11-12

66. Lennikov M. On the concept of social protection of the population in Russia // Law and law. 2008. No. 2. P. 20.

67. Leroy M. Sociology of tax: trans. from fr. - M.: Business and service, 2006

68. Loginov M.V. Regional social policy in the context of the political cycle // Regionology. 2009. No. 2. P. 28.

69. Lykova. L.N. Taxes and taxation in Russia. M.: Publishing house. Case. 2007.

70. Lysov E.A. Unified social tax: analysis of typical tax minimization schemes used by organizations and individual entrepreneurs // Accounting and taxes. 2005. No. 2. P. 25.

71. Melnikov Yu. V. New in tax calculation // Glavbukh, No. 11 - 2007.

72. Migranova L., Olshanskaya E. Macroeconomic forecasts and assessment of wages // Population. 2007. No. 1.

73. Milyakov N.V. Taxes and taxation. Textbook. M: Infra^M.2007.

74. Mikhailova O.B., Practice of pension insurance // Finance No. 8, 2007

75. Mikhailova O.B. Payment of pension savings to the legal successors of the deceased insured person // Finance No. 3, 2008.

76. Mikhalev I. On the issue of forming the concept of a social state // Man and Labor. 2009. No. 6 P. 9.

77. Mikhalev I. Market mechanisms and social services. // Man and labor. 2009. No. 8. P. 42.

78. Mikhalchuk V.Yu. The Russian pension system: development prospects//Finance No. 7, 2007

79. Morozova E.A. Family and its problems // social work. 2008. -№1 P.24.

80. Mustafaeva F. Social problems of modern family./ SOCIS. 2009.-№7. P. 109.

81. Taxes and taxation / Ed. D.G. Blueberry, ed. 3rd. - M.: Finance and Statistics, 2008.

82. Taxes and taxation / Ed. M.V. Romanovsky and O.V. Vrublev-skoy. St. Petersburg, 3ÂO "Peter", 2006.

83. Taxes and taxation: Academic. A manual for universities / Ed. I.G. Rusakova, V.A. Kashina. M.: Finance, UNITY, 2002

84. Taxes and taxation: Textbook / Ed. D.G. Blueberry. 3rd ed. M.: MCFR, 2006.

85. Taxes and taxation: Textbook / Ed. N.G. Rusakova and V.A. Kashina. M.: Finance, UNITY, 2006.

86. Taxes on personal income: Educational and practical guide to distance learning / Ed. L.A. Leonova. M.: UMC under the Ministry of Taxes of the Russian Federation, 2002.

87. Tax systems of foreign countries: Textbook for universities / Yod ed. V.G. Knyazev, Prof. D.G. Chernik. M: UNITY, 2002.

88. Taxation of organizations. Textbook. Scientific editor prof. Goncha-renko L.I. M.: Economist. 2006.

89. Nikitin S. M. Social taxes in developed countries: features, trends, consequences // Money and Credit No. 2 - 2004.

90. Ostrovskaya E.O. Transformation of the socio-economic model of France. // MEMO. 2007. -No. 4. P.40.

91. Pavlova S.V. Tax reform as the main component investment policy in Russia // Finance 2003. No. 9 P.76.

92. Panina L.A. Tax control over the expenses of individuals // Tax Bulletin, 2008, No. 8.

93. Panskov V.G. Taxes and taxation in the Russian Federation: Textbook for universities. 6th ed., add. and processed M.: MCFR, 2004.

94. Pastukhov V.B. New format of social policy in Russia // Social sciences and modernity. 2006. No. 6. P.46.

95. Perova T. Insidious scale // Social protection. 2004. No. 4 P.8.

96. Pirogov M., Financial management in the compulsory medical insurance system. // Man and

97. Income tax: what are the consequences of the changes made // Economics and Life, No. 23 - 2004.

98. Prokofieva O. V. About errors identified during on-site tax audits // Tax Bulletin. No. 1 - 2006.

99. Pushkareva V.M. History of financial thought and tax policy. M.: Finance and Statistics, 2001.

100. Rzhanitsyna L. Social parameters of the budget for 2009 2011. I1 Man and work. - 2008. -№11.

101. Roik V. Regarding the implementation of the Federal Law “On investing funds to finance the funded part of the labor pension in the Russian Federation” // Russian Economic Journal. 2002. No. 11-12.

102. Roik V. Unified social tax and problems of modernization of social insurance in Russia // Man and labor. 2004. -№6 P. 24

103. Roik V. Pension reform: starting collisions and the need for conceptual adjustment. 2004.

104. Roik V.D. Conceptual basis for the formation of a market financial model of social insurance for Russia // Finance, 2005. No. 7.

105. Roik V.D. Tax vinaigrette from social funds // NG-Political Economy. 2000.№5.

106. Roik V.D. Social model of the state: the experience of Western European countries and the choice of Russia. // Man and Labor 2005 .- No. 2.S. 19.93 .Romanova M. Trends in the development of Russian insurance and the crisis situation // Finance. 2009. No. 1. P. 57.

107. Romanova R.V. Practice of applying the unified social tax // Accounting. 2006.- No. 4.S. 22.

108. Russia in numbers. Statistical reference book. Official publication. M.: Goskomstat of Russia, 2005.

109. Samoev R G. General theory of taxes and taxation. Uch. allowance. M: Ed. PRIOR, 2004

110. Samokhvalov A. Taxes in Russia//Free thought 21st century, - No. 9 - 2002.

111. Sedov A.V. Taxation of foreign citizens in the Russian Federation//Russian Tax Courier, No. 16 - 2002.

112. Sidorova N. I. Tax potential in solving problems of poverty // Sociological Research, No. 10 - 2007.

113. Skvortsov O.V. Taxes and taxation: Textbook for secondary vocational educational institutions / O.V. Skvortsov, N.O. Skvor-tsova. 2nd ed., rev. and additional M.: Publishing center "Academy", 2004.

114. Smirnova E.I. Problems of taxation of personal income//Tax Bulletin.- No. 9. 2007.

115. Sokol M.P., Voloshina A.N. Tax on personal income: income not subject to taxation // Tax Bulletin, No. 10 -2005.

116. Sokol M.P. Mertinan E.E. Income taxation system in the Russian Federation//Citizen and Law, 2003, No. 4

117. Social work in the Saratov region. // Social work. 2007. No. 4. C.2

118. Social status and standard of living of the population of Russia. 2004, 2005, 2006, 2007 Federal State Statistics Service. Statistical collection. M. 2005, 2006, 2007, 2008.

119. Social component of economic development: regional aspect, features of the evolution of foreign pension systems. // MEMO. 2006. No. 5.P.532.

120. Stelmakh N. N. About taxation individual entrepreneurs personal income tax//Tax Bulletin, No. 3 - 2007.

121. Timoshenko V.A. History of Russian taxation Saratov. Ed. SATELLITE, 2001

122. Tikhonova N. E. Low-income people in modern Russia: specifics and standard of living. SOCIS 2009 -№10. P. 29.

123. Tolkushkin A.V. History of taxes in Russia. M.: Lawyer, 2001.

124. Tolstopyatenko G., Fedotova I. Tax law USA. Terminology. US Tax Regulations & Tax Terminology. M., 2005.

125. Totyev K.Yu. Income tax from individuals and civil contracts // Citizen and Law, 2004, No. 3

126. Updated actuarial forecast for the development of the Pension Fund system until 2020. taking into account the first results of the population census of the Russian Federation in 2002/Pension.2005. No. 3

127. Fedotov A.I. Modernization of the pension system. //Finance.- No. 12, 2007.

128. Fedotov D.Yu. On the formation of income from extra-budgetary funds of Russia//Finance.2003. No. 7. P. 61

129. Finance, money circulation and credit. Textbook /Under. ed. VC. Senchanegova, A.I. Arkhipova. -M: Prospekt, 2007.

130. Chernik D.G., Pochinok A.P., Morozov V.P. Basics tax system. M.: UNITY.2000.

131. Chernik I.D. Regulation and procedure for collecting the unified social tax //Finance.2005. No. 2 S. 23.

132. Chikisheva O. V. Tax on personal income from dividends // Russian Tax Courier, No. 3 - 2007.

133. Chistyakov A.S. History of Peter the Great, Ed. Bouquet, 1992.

134. Chuvilov D.V. Filling out a certificate of income of an individual for 2006 // Russian Tax Courier, No. 4 - 2006.

135. Chyaernova O.V. Social policy of the state and charity in a changing Russia // Man and the Law. 2007. -№9.С.34.

136. Shapkova E.Yu. Taxes and taxation. Tutorial. M.: “Dashkov and K.” 2007.

137. Sharygin G. A. Personal income tax: establishment of residence and property deductions // Consultant, No. 2 - 2008.

138. Shatalov S. Tax policy Russia in the near future // Finance. 2009. No. 7. S. 3.

139. Shatalov S.D. Implicit amnesty of “black” wages // Expert.2004. No. 21.

140. Shevlyakov A. Myths and realities of social policy // Society and Economics. 2009. -No. 7.S. 99.

141. Shestakova R.V. New accrual of unified social tax and insurance contributions for compulsory pension insurance // Accounting. 2005. No. 2 P. 40."

142. Yutkina G.F. Taxes and taxation/Textbook.-M:INFRA-M, 2006.

143. Yakunin V.I., Roik V.D., Sulakshin S.S. Social dimension of state economic policy. M., 2007.

144. Social Security Programs throughout the World. Europe, 2008. Germany. Oldage, Disability and Survivors.http://www.ssa.gov/policy/docs/progdesc/ssptw/ 2008-2009/europe/germany.html

145. Leibfritz W, Thornton J, Bibbee A. Taxation and Economic Performance. Paris, 1997. P. 87

146. Giles Ch., Johnson P. Taxes Down, Taxes Up. The Effects of Decade of Tax Changes. L., 1997. P. 10-12

147. Schneider F., Enste D. Shadow Economies Around the World: Size, Causes, and Consequences. Wash., 2007.

148. Schneider F. The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries. IZA Discussion Paper No. 514, June 2002.

149. Taxing Wages in OECD Countries. Paris, OECD, 2000.0ECD. Economic Outlook. 2003. V. 1. No. 69.

150. The Tax System in Industrialized Countries. Oxford, England, 1998;

151. Adam St., Frayne Chr. A Survey of the UK Tax System. Oxford, England, 2001.

152. Reference: healthcare reform in Germany, http://www.dw-world.de

153. Health Insurance (2007 update) Germany, http://www. oytowngermany. com

154. Ratio of social taxes and income taxes to the wage fund in OECD countries, 2005.531. Share in the salary fund, % tax contributions

155. The table uses gross wages (in particular, including social contributions of entrepreneurs).