Proportional tax system. Proportional tax system Taxes are directed to support low-income people
The answers to tasks 1–20 are a number, or a sequence of numbers, or a word (phrase). Write your answers in the fields to the right of the assignment number without spaces, commas or other additional characters.
1
Write down the word missing in the table.
Structure of a legal norm
2
In the row below, find a concept that is generalizing for all other concepts presented. Write this word down.
1) Views 2) ideals 3) principles 4) worldview 5) values.
3
Below is a list of characteristics. All of them, with the exception of two, relate to the characteristics of art.
1) reliability of results 2) imagery 3) desire to search for objective knowledge 4) emotionality 5) visibility 6) creative activity
List these two characteristics.
4
Specify correct judgments about taxes.
1. Indirect taxes are paid exclusively by legal entities.
2. Direct taxes are levied on the income, property and certain types of activities of citizens and firms.
3. Excise tax is the main type of direct taxes.
4. Depending on the use, taxes can be general or individual.
5. To local taxes in Russian Federation applies land tax.
5
Match the condition employment contract(indicated by letters) and its type (indicated by numbers).
6
State B is a confederation. What are the characteristics of a confederation?
1. This is a union of sovereign states created to achieve specific common goals.
2. The Confederation consists of the metropolis and the colonies.
3. Subjects of the confederation cannot have their own legislation.
4. The confederation has no common legislatures and control systems.
5. The Confederation has common territories and state border.
6. The confederation has a common Constitution, legislation, citizenship, financial system.
7
Select the correct statements about the distinctive features of a market economy and write down the numbers under which they are indicated.
1. The state carries out centralized distribution of resources.
2. Prices for goods and services are determined by the relationship between supply and demand.
3. Enterprises have to deal with the problem of limited resources.
4. Producers of goods and services compete for consumer demand.
5. Everyone has the right to freely dispose of their abilities and property for business and other activities not prohibited by law economic activity.
8
Establish a correspondence between the functions and the banks performing them.
9
In the village of A., one farm supplies food products to stores; other producers are not represented. Select the characteristics of this market from the list below and write down the numbers under which they are indicated.
1. goods market
2. local market
3. oligopoly
4. labor market
5. excess production
6. monopoly
10
A social survey was conducted in a cosmopolitan city. The respondents were 30-year-old and 60-year-old citizens. They answered the question “In your opinion, what should be the behavior of representatives of different ethnic groups living in the same territory in order to prevent interethnic conflicts?” The survey results (as a percentage of the number of respondents) are presented in the diagram.
Analyze the information received. What conclusions can be drawn from the diagram?
1. Highest percentage For young people, he considers the most important aspect to be learning to find a common language.
2. The share of those who believe that in order to prevent interethnic conflicts it is necessary to learn to understand each other is higher among 60-year-olds than among 30-year-olds.
3. Equal shares of respondents from both groups believe that in order to prevent interethnic conflicts it is necessary to know more about the culture of other ethnic groups.
4. The smallest proportion of respondents in both groups did not think about the question posed.
5. Half of the 30-year-olds surveyed believe that respect for each other’s rights and freedoms will help prevent interethnic conflicts.
11
Choose the correct judgments that characterize the features of social norms.
1. Social norms reflect the value concepts of society.
2. Traditions and customs are types of social norms.
3. Customs and traditions are always enshrined in laws.
4. Compliance with moral standards is ensured by the power of the state.
5. Rules of conduct based on society’s ideas about good and evil, bad and good, are called corporate norms.
6. Unlike customs, moral standards are recorded in written sources.
12
In Country Q, a sociological study was conducted on the division of housework responsibilities among men and women. Respondents were asked: “Do you personally do any housework? If yes, how long does it take you?”
The survey results (as a percentage of the number of respondents) are shown in the diagram.
1. A fifth of the men who took part in the survey do not do housework.
2. Among women, the share of those whose housework takes little time is greater than the share of those who take a lot of time to do housework.
3. Equal shares of men and women found it difficult to answer.
4. More than a third of the men surveyed answered that housework takes a lot of time.
5. Among women, the proportion of those who found it difficult to answer is greater than the proportion of those who do not do housework.
13
Choose the correct judgments about the state.
1. The state has the right to collect taxes and fees from the population.
2. The laws and powers of the state apply only to its citizens living in a certain territory.
3. Availability of a single state language as a means of communication.
4. Protecting the interests of individual groups and social strata.
5. The supremacy of state power within the country and independence in external relations.
14
Establish a correspondence between the functions of state power and the entities that perform them: for each position given in the first column, select the corresponding position from the second column.
15
The Constitution of the Russian Federation provides for the protection of human and civil rights and freedoms. Which of the following rights are social rights?
1. the right to vote and be elected
2. right to health care
3. right to entrepreneurial activity
4. right to education
5. the right to participate in the administration of justice
6. right to a favorable environment
16
Which of the following examples illustrate the functioning of civil society?
1. The Ministry of Science and Education announced the holding of a student competition “Russian Language Expert”.
2. The majority of the country's citizens are adherents of one religion.
3. Throughout the country, citizens have become active participants in local government elections.
4. The traffic police gave lectures to students on the importance of following traffic rules.
5. At a meeting of local residents of a small town, a decision was made to improve the wasteland and plant ornamental plants there.
17
Establish a correspondence between the powers (indicated by letters) and the type of banks (indicated by numbers) of the electoral system.
18
Society is complex system. What signs of it allow us to draw appropriate conclusions?
1. isolation from nature
2. ways of interaction between people
3. maintaining a connection with nature
4. part of the material world
5. presence of certain traditions
6. hierarchy of social positions
19
Future spouses, citizens of the Russian Federation Neznayka and Romashka, turned to a notary to conclude a marriage contract. Find in the list below the provisions for which the notary refused to notarize the document for the spouses. Select the required items from the list provided and write down the numbers under which they are indicated.
1) the agreement provides for the regime of separate property of spouses
2) the rights of spouses in relation to future children are indicated
3) the duties of the wife in relation to the husband’s parents are determined
4) the place of residence of the spouses is recorded
5) Dunno and Romashka did not register their marriage
6) ways of participation of Dunno and Romashka in each other’s income are named
Read the text below, in which a number of words are missing. Select from the list provided the words that need to be inserted in place of the gaps.
20
The emergence of such a social community as ______ (A) is associated with the development capitalist relations. Modern scientists believe that the key feature of this community is a community of spiritual culture, an important element of which is the national ______ (B). The main directions in the development of interethnic relations are ______ (B) and differentiation. Interethnic cooperation can be carried out in various spheres: economic, political, ______ (D), spiritual. The causes of interethnic ______ (D) may be: everyday prejudices, territorial disputes, ______ (E) on racial and religious grounds.
The words (phrases) in the list are given in the nominative case. Each word (phrase) can be used only once.
Select one word (phrase) after another, mentally filling in each gap. Please note that there are more words (phrases) in the list than you will need to fill in the gaps.
List of terms:
1. integration
2. nationalism
3. social
4. conflicts
5. discrimination
6. humanization
8. tradition
9. self-awareness
Part 2.
First write down the number of the task (28, 29, etc.), and then a detailed answer to it. Write down your answers clearly and legibly.
Read the text and complete tasks 21-24.
The agreement is the most important (in addition to published regulations) means of legal regulation of relations between members of society.
A contract is an agreement between two or more persons to establish civil rights and responsibilities.
A contract is determined by the presence of a number of inherent features. The conclusion of an agreement leads to the establishment of a legal connection (legal relationship) between its participants. Published regulatory legal acts determine the rules of conduct for a wide range of people. In contrast, the conclusion of a contract entails the emergence of a specific relationship between two or more entities. The contract serves to create legal ties between individuals and is a tool for establishing such ties.
The content of the contractual relationship is the implementation of actions leading to the achievement of the goals of the parties to the agreement, the satisfaction of their economic and other interests. The relations established on the basis of the contract are expressed in the actions of persons. This could be, for example, single actions of watching a performance in a theater or a visitor depositing a coat in the institute’s cloakroom.
Purposeful actions of subjects can be of a complex multi-link nature, such as, for example, the actions of a construction organization in a contract with a customer for the construction of a building. The agreement may provide for the repeated repetition by its participants of certain interrelated actions: regular shipment of bakery products by the enterprise to the store and payment by the latter of their cost under the contract for the supply of goods, constant fulfillment by the bank of the client’s orders under the bank account agreement.
The agreement not only creates a legal relationship between the subjects, but also establishes requirements for the order and sequence of actions taken by them. necessary actions.
The execution of contracts generally relies on the possibility of coercion by judicial and other government agencies, which is typical legal regulation generally.
Thus, a contract is an agreement of two or more persons on the implementation of targeted interrelated actions and the establishment of mutual rights and obligations governing such actions, the implementation of which is ensured by measures of state-organized coercion.
The parties (participants) to the agreement may be individuals with legal capacity, organizations that are legal entities, and other subjects of law.
(B.I. Puginsky)
What definition of the concept “contract” does the author give? What features (signs) of the contract does he highlight?
Show answer
OR “an agreement between two or more persons establishing civil rights and obligations”;
2) signs, for example:
Establishment of a legal connection (legal relationship) between its participants;
Determination of actions leading to achieving the goals of the parties to the agreement;
Establishing requirements for the order and sequence of necessary actions
Show answer
The correct answer must contain the following elements:
1) similarities:
execution of both contracts and regulations is based on the possibility of coercion on the part of judicial and other government bodies;
2) difference:
regulatory legal acts determine the rules of behavior for a wide range of persons, and the conclusion of an agreement entails the emergence of a specific relationship between two or more entities.
What types of actions can become the content of contractual relations? Indicate the author's name and provide own example such actions.
Show answer
The correct answer must contain the following elements:
1) types of actions:
Single actions;
Actions of a complex multi-link nature;
Repeated actions;
Single actions of watching a performance in a theater or depositing a coat by a visitor in the institute’s cloakroom;
Multi-link actions of a construction organization in a contract with a customer for the construction of a building;
Regular shipment of bakery products by the enterprise to the store and payment by the latter of their cost under the contract for the supply of goods;
3) own example, let’s say:
regular payment of apartment rent by the tenant in accordance with the lease agreement.
Based on your knowledge, give an example of any contract. Indicate its participants and the relations that the agreement regulates, as well as the rights and obligations of the parties arising from it.
Show answer
The correct answer must contain the elements:
1) an example of a contract (for example, a marriage contract);
2) its participants (spouse);
3) the relations that the agreement regulates (property relations);
4) rights and obligations of the parties (property rights and obligations of spouses in marriage and (or) in the event of its dissolution)
What meaning do social scientists give to the concept of “activity”? Drawing on the knowledge of the social science course, compose two sentences: one sentence containing information about the types of activities, and one sentence revealing the essence of one of the types of activities.
Show answer
The correct answer must contain the following elements:
1) the meaning of the concept, for example: “human activity aimed at satisfying needs and regulated by a conscious goal”;
(Another definition similar in meaning may be given.)
2) one sentence with information about types of activities based on knowledge of the course, for example: “There are many classifications of human activity, including the identification of its three leading types: work, learning, play”;
(Any other proposal containing information about the types of activities can be drawn up.)
3) one sentence revealing the essence of one of the types of activity, for example: “Teaching is aimed at mastering knowledge, acquiring skills and abilities.”
(Any other sentence can be made that reveals the essence of one of the types of activities.)
Proposals must be formulated correctly and not contain elements that distort the meaning of the concept and/or its aspects.
Sentences containing essential errors are not taken into account when grading.
Name any two non-price factors of demand and illustrate with examples the effect of each of them.
Show answer
The answer may name and illustrate, for example, the following factors:
1) Number of consumers - for example, in international trade, the number of consumers increases when goods are promoted to the markets of other countries, which leads to a significant increase in demand;
2) prices of substitute goods, for example, televisions from different manufacturers, different brands of cars - an increase in the price of substitute goods causes an increase in demand for the replaced product, a decrease in the price of substitutes leads to a decrease in demand for this product;
3) consumer expectations - for example, in extreme economic situations, the demand for essential goods (salt, matches, soap) increases significantly, as buyers are afraid of them disappearing from the shelves;
4) prices of complementary goods, for example, for cameras it will be photographic films or memory cards - if the prices of memory cards increase significantly, then the demand for digital cameras will decrease, and vice versa.
In one of the textbooks, this phenomenon is revealed as follows: “A set of means and techniques by which society guarantees that the behavior of its members, individual subjects of management, and social groups will be carried out in accordance with established social norms and values.” Name the social phenomenon mentioned in the text. Using the knowledge of the social science course, give two of its elements and illustrate with an example one (any) of them.
1. Definition of the concept of GDP - a macroeconomic indicator that reflects the market value of all final goods and services.
2. Methods for calculating GDP.
a) Calculation based on income.
b) Calculation of expenses.
3. GDP expression.
a) Nominal GDP.
b) Real GDP.
c) National currency, currency ratio, currency exchange.
4. GDP and GNP.
a) GNP as the main indicator of the state of the economy (until 1991).
b) The value of the GDP indicator for the country.
5. Calculation of GDP per capita.
A different number and (or) other correct wording of points and sub-points of the plan are possible. They can be presented in nominal, question or mixed forms.
By completing task 29, you can demonstrate your knowledge and skills on the content that is more attractive to you. For this purpose, select only ONE of the statements below (29.1-29.5).
Choose one of the statements proposed below, reveal its meaning in the form of a mini-essay, indicating, if necessary, different aspects of the problem posed by the author (the topic raised).
When expressing your thoughts about the raised problem (designated topic), when arguing your point of view, use the knowledge gained from studying the social studies course, relevant concepts, as well as facts public life and your own life experience. (Give at least two examples from different sources for factual argumentation.)
29.1. Philosophy“The worse your logic, the more interesting the consequences to which it can lead.” (B. Russell)
29.2. Economy"Capital is dead productive force which, like a vampire, lives only by sucking in living labor power, and the longer it lives, the more labor it sucks in.” (Karl Marx)
29.3. Sociology, social psychology“Take it with you so you don’t fall when walking.” (Russian wisdom)
29.4. Political science“It doesn’t matter how they voted, it’s important how they counted.” (I.V. Stalin)
29.5. Jurisprudence“Yes, the strong have rights. They are often blind.
They have their own charter for this:
Whoever wins is right.”
ECONOMY
1. Choose the correct judgments about the subjects banking and write down numbers, under which they are indicated.
Commercial banks can engage in the production of wealth.
The central bank can accept deposits and issue loans.
The Central Bank may establish certain financial standards that all credit institutions must comply with.
Commercial banks can engage in trade and property insurance.
Commercial banks can provide loans to enterprises, the state and the population.
2. Establish a correspondence between measures of state regulation of the economy and its methods: for each position given in the first column, select the corresponding position from the second column.
MEASURESMETHODS OF STATE
REGULATIONS
A) the state influences its economy monetary policy;
B) the state helps producers by introducing customs duties;
C) the state establishes rules of economic behavior for manufacturing firms
D) the state promotes the development of production by increasing or decreasing taxes
D) the state establishes the conditions for concluding business contracts, the procedure for registering companies
financial and economic
legal methods
3. A financial advisor explains to his client the differences between preferred shares and shares ordinary. What rights provided by preferred stock should the advisor cover? Choose the correct positions and write down numbers , under which they are indicated.
These shares give the right to participate in the management of the company.
These shares give the right to receive a fixed dividend.
The size of the dividend on these shares and the liquidation value are determined on a firm basis. monetary amount or as a percentage to nominal value preferred shares.
These shares give the first right to receive part of the company's property in the event of its bankruptcy.
The source of dividend payments on preferred shares is net profit joint stock company for the current year.
These shares entitle you to an unconditional return of their par value upon maturity.
Answer: .
4. Choose the correct judgments about the banking system and write down numbers, under which they are indicated.
Structural element banking system are insurance companies.
Acceptance of deposits from the public refers to active operations commercial bank.
The Central Bank is the custodian of the country's gold and foreign exchange reserves.
Large enterprises open their deposit accounts at the Central Bank.
Passive operations of a commercial bank include receiving loans from other banks.
5. Establish a correspondence between the characteristics and types of economic systems: for each position given in first column, select the corresponding position from the second column.
SIGNSTYPESECONOMIC SYSTEMS
competition among producers
B) centralized distribution
directive pricing
D) freedom of enterprise
D) cyclical development of the economy
Market
team
6.The government of state T managed to reduce the state budget deficit by reducing spending on maintenance of the state apparatus. What other expenditure items may be contained in the state budget?
sale of government bonds
excise taxes
public debt servicing
payment of pensions
social insurance contributions
army maintenance Answer:
7. Choose the correct statements about inflation and write down the numbers under which they are indicated.
Inflation manifests itself in a decrease purchasing power money.
There are microinflation and hyperinflation.
Rising resource prices generate supply inflation.
One of the reasons for inflation is increased competition between producers.
The consequences of inflation include an increase in real wages workers. Answer:
8. Establish a correspondence between types of costs and concrete examples costs: for each item, given in the first column, select the corresponding position from the second column
EXAMPLES OF COSTS TYPES OF COSTS
costs for raw materials 1) constant
B) rent for premises 2) variables
B) expenses for public utilities
D) employee salary expenses
D) insurance payments Answer _______________
9. Nadezhda is 40 years old, she is a housewife. A woman maintains order in the house, takes care of her husband, who works on large enterprise. What categories of population can Nadezhda be classified into? Select the required items from the list provided and write down the numbers under which they are indicated.
able-bodied
part-time
not included in the labor force
desperate to find a job
temporarily unemployed
busy Answer:
10. Choose the correct judgments about taxation and write down numbers, under which they are indicated.
Proportional taxation means that the tax depends on the amount of income.
With proportional taxation, high incomes are charged a higher percentage than low incomes.
Under a progressive system, as income increases, the tax rate increases.
With regressive taxation, a family with lower incomes pays a larger percentage of their income than a family with higher incomes.
With regressive taxation, the same amount of tax can be levied on all taxpayers
11.Which of the following factors can cause such a change? Write down the numbers under which they indicated. Establish a correspondence between the features of unemployment and its types: for each position given in the first column, select the corresponding position from the second column
FEATURES OF UNEMPLOYMENTKINDSUNEMPLOYMENT
A) is associated with the search for work by a specialist who has appeared on the labor market for the first time
B) caused voluntary decision find more interesting applications of professional skills
IN) arises due to dismissal
D) caused by economic recession and business closures
D) manifests itself in the release of part of the labor force during the depression
frictional
cyclical
12. Nadezhda has a preschooler son, and she, in agreement with the management of the enterprise, is employed in production part-time. What other categories, besides part-time workers, are included in the country's labor force? Write down the numbers under which such categories are indicated.
housewives
working on a flexible schedule
not having a job but actively looking for one
serving sentences in prisons
full-time university students
on regular leave Answer:
13. Select the correct judgments about the consumer in a market economy and write down the numbers under which they are indicated.
The consumer in a market economy is interested in centralized production planning.
In a market economy, the consumer benefits when monopolization of the economy is eliminated.
In a market economy, the consumer benefits from the establishment of import duties.
The consumer is interested in maintaining market competition.
In a market economy, the consumer benefits from increased taxes on the producer.
14. Choose the correct statements about economic growth and write down numbers, under which they are indicated.
GDP growth always indicates economic growth in the country.
Availability natural resources higher quality is both a condition and an indicator of extensive economic growth.
The need to attract additional workers indicates extensive economic growth.
Scientific organization of labor is an indicator of intensive economic growth.
Intensive economic growth can be judged by the improvement of the professional skills of workers.
Answer: .
15.Find examples of the functioning of the capital market in the list below. Write down the numbers below by which they are indicated
Based on the volume of customer orders, the automotive market should remain stable.
Patients are willing to pay a high price to receive medical care best quality.
In conditions financial crisis there was a decline in the stock price of large companies.
In a fairly short period of time, a modern market for educational services has emerged.
Five banks were prohibited from selling bonds in euros and issuing shares in favor of European investors.
The decline in the traditional telephone market is offset by revenues from mobile and data services.
16. Citizen A. bought a preferred share of one of the industrial companies. What rights does he have? acquires by becoming the owner of this share? Write down the numbers under which these rights are indicated.
to receive a fixed dividend regardless of shareholder voting
to receive the amount of debt certified by a security within a specified period
to receive a portion of the proceeds after dividends on common shares are issued
to receive a portion of the profit depending on its size
to manage a joint stock company through participation in shareholders’ meetings
to receive a certain portion of the property in the event of liquidation of the company before it is divided among the holders of ordinary shares Answer:
17. Japan, where land is a rather scarce resource, but there is a highly skilled workforce power, produces and supplies video cameras, cars and electronics to the world market. In recent years The global market is increasingly feeling the impact of the growing electronics industry in Korea and the United States. What phenomena does this situation illustrate? Write down the numbers under which these phenomena are indicated.
inflation
competition
monopolization
specialization
informatization
differentiation Answer___________
18. Choose the correct statements about the economy and write down the numbers under which they are indicated.
The reason for the low efficiency of the economy may be the use of outdated technologies, low level of personnel qualifications, and wasteful use of natural resources.
Level economic development directly affects the standard of living of the country's population.
Such economic forces, as living conditions, housing provision, and the degree of women’s involvement in social production have a great influence on the birth rate.
The acceleration or deceleration of the pace of economic development is not related to the total population, its density, or its growth rate.
The level of development of the country's economy does not influence the formation of social communities and stratification processes
19. Match the parts economic science and problems being studied:
PROBLEMS STUDYEDPART OF THE ECONOMIC
SCIENCE
A) unemployment
B) interaction between consumers and producers in the market of goods and services
B) economic growth
D) the role of the state in the economy
D) economic relations between consumers
Macroeconomics
microeconomics
20.Which of the following refers to sources of replenishment of the state budget? Choose the right ones provisions and write down the numbers under which they are indicated.
taxes from citizens and enterprises
profit from privatization
government procurement of goods
public investment
income from the activities of private enterprises
income from money issue
21. Choose the correct statements about the economy and write down the numbers under which they are indicated.
In a market economy, coordination of relationships between firms is carried out through voluntary agreements between sellers and buyers based on the mechanism of supply and demand.
Coordinating relationships between firms requires certain costs associated with the implementation of market transactions, in particular the costs of searching for information about suppliers and customers, goods, prices, etc.
In conditions of perfect competition, the firm is unable to influence the price and can only choose the volume of production.
The company has access to complete and reliable information regarding the situation in the markets for goods and factors of production.
All actions of the company economic entity are rational.
22. Establish a correspondence between the leading factors of economic development and the economic system:
LEADING FACTORS ECONOMIC
ECONOMIC DEVELOPMENT SYSTEM
availability of natural resources 1) mixed economy
B) scientific knowledge 2) market economy
computerization and information
D) the presence of a large number of workers
D) use of new technologies
23.Which of the following refers to the properties of a share as a security?
available for civil circulation
designed to maintain stability national currency
confirms participation in business
gives the owner the right to receive dividends
released for a limited time
is of a debt nature Answer:
24. Choose the correct statements about economic growth and write down the numbers under which they are indicated.
Economic growth represents a quantitative change in a country's production system.
Extensive economic growth is accompanied by qualitative improvements in the structure and functions of the production system of one level or another.
Intensive economic growth occurs without qualitative changes in production systems.
Economic growth can occur without development: the number of goods increases, but there are no qualitative changes in production.
Factors of economic growth, including the quantity and quality of natural and labor resources. Answer__________________
25. Establish a correspondence between the type of unemployment and its characteristics
SIGNSTYPE OF UNEMPLOYMENT
A) occurs when production declines
B) covers all areas of production
B) caused by changes in the structure of demand and production technology
D) can lead to severe social upheaval
D) leads to the need for the emergence of new professions
cyclical
structural
26.Select from the list of functions that are unique to the Central Bank. .
carrying out settlements and payments on the farm
credit mediation
accumulation and mobilization of money capital
management of the country's gold and foreign exchange reserves
maintaining the stability of the ruble exchange rate
implementation of money issue
27. Choose the correct judgments about the state in a market economy.
The state in a market economy should not worry about creating conditions for economic growth.
One of the functions of the state in a market economy is the creation of its legal framework.
The economic functions of the state in a market economy are determined by the needs of its normal functioning, ensuring competition and private entrepreneurship.
In countries with market economies, state ownership does not exist.
One of the functions of the state in market conditions is to compensate for negative external effects.
Answer:
28. Match the view economic system and its signs:
SIGNS OF ECONOMIC SYSTEM
production is determined by customs 1) market
B) primitive technologies 2) traditional
the main goal is to make a profit
D) free pricing
D) commodity production
Write down the selected numbers in the table under the corresponding letters.
29. What taxes does the company pay? Find the required items in the list and write down the numbers under which these taxes are indicated.
income tax
value added tax
income tax individuals
inheritance tax
state duty Answer:
30. Establish a correspondence between manifestations of development and paths of economic growth.
MANIFESTATIONS OF DEVELOPMENTPATHWAYS TO ECONOMIC GROWTH
A) Mineral deposits
B) scientific organization of labor
C) growth of professional skills of workers
D) using more
perfect equipment
D) attracting additional workers
extensive path
intensive path
31.In order not to lose the market to Japanese manufacturers, American automobile companies General Motor, Ford and Chrysler began to work hard to improve the quality of their cars. What economic phenomena can be illustrated by this situation?
factors of production
competition
monopolization
specialization
inflation
stagnation
32. Select correct judgments about the role of the state in market conditions and write down the numbers .
One of the functions of the state in market conditions is to combat monopolization of the economy.
The state in a market economy is called upon to support vulnerable sections of the population.
The most important function of the state is the creation of public goods.
The state, in market conditions, regulates prices for essential goods.
The privatization process means transfer private property into the hands of the state.
Answer:
33. Establish a correspondence between the types of labor markets and their characteristics: for each position given in the first column, select the corresponding position from the second column.
CHARACTERISTICS TYPES OF LABOR MARKETS
labor supply increases in co- 1) competitive
response to demand 2) monopolized
B) wages are dictated by large employers
There are several large companies operating in the labor market
D) workers of the same profession independently offer their labor force
34. The owner of a hairdressing salon paid interest on a loan taken from a bank. What additional does he have to bear fixed costs in the short run? Select fixed costs from the list below and write down numbers, under which they are indicated.
rental payments
costs of purchasing hair dryers
hairdressers salary
communal payments
expenses for purchasing hair care products
payment of insurance premiums ANSWER ____________
35. Select the correct judgments about factors of production and factor income
Factors of production include the organizational and legal form of the enterprise.
The income from capital is rent.
Entrepreneurial ability is one of the factors of production.
The importance of labor as a factor of production in modern conditions is declining.
Capital as a factor of production includes machinery and equipment.Answer ___________
36. Citizen A. is the owner of a dacha. Every year he pays tax on this property. What else, besides property tax, refers to direct taxes? Select the required items from the list below below the list and write down the numbers under which they are indicated.
inheritance tax
excise tax
personal income tax
customs duty
income tax
sales tax Answer:
37. Select the correct judgments about the conditions for the emergence of a market economy and write down the numbers under which they are indicated.
Regularity of exchange.
The emergence of legal norms.Answer:
38. Establish a correspondence between the types of budget items and their specific expression: for each item, given in the first column, select the corresponding position from the second column.
BUDGET ITEMS
39. Sergey decided to open his own business and turned to the bank for a loan to purchase materials. What other functions does it perform? commercial banks?
settlements and payments
provision of insurance services
accepting deposits
regulation of monetary circulation
money issue
support for the national currency exchange rate Answer:
40. Establish a correspondence between the types of markets and their characteristics:
SIGNSTYPES OF MARKETS
A) there is no price control
B) many companies are represented
C) a unique product is produced that has no good substitutes
D) there are barriers to entry into the market
D) the quantity of products released to the market is controlled
1) exclusive
2) competitive
41. Students of socio-economic profile conduct a seminar “ Joint stock companies V modern economy" One of the speeches concerns the status ordinary share. Which of the following should be noted in this speech? Write it downnumbers , under which the correct provisions are indicated.
gives the right to participate in the management of the company
gives the right to receive a fixed dividend
gives a priority right to receive the company's property in the event of its bankruptcy
gives the right to an unconditional return of its nominal value upon expiration of the maturity date
gives the right to receive non-fixed dividends in case of appropriate decisions
is an equity security
42. Choose the correct judgments about the nature of market relations and types markets and write down numbers , under which they are indicated.
Competition between producers helps improve the quality of goods.
Market monopolization leads to lower prices for goods and services.
The free competition market is characterized by easy entry for enterprises and difficult exit.
Market competition is characterized by consumer competition.
In an oligopoly, price control is possible through secret collusion.
Answer:
43. Establish a correspondence between the phases of the business cycle and the examples given:
EXAMPLES
The first car of the new model rolled off the factory assembly line
B) during difficult war years, people brought clothes and dishes to the markets to buy some food
sowing works are being completed in the region's farms
D) a new enterprise for the production of household chemicals was launched
D) part of the grain of the new harvest was sent to the state reserve fund
44. Select the correct judgments about consumer savings.
1) The growth of consumer savings is facilitated by an increase in his income.
2) The absence of shortages of goods helps to increase savings.
3) Saving consumer savings allows improving the quality of goods and services.
4) The growth of savings is facilitated by an increase income tax.
5) An increase in savings leads to an increase in consumer spending.
Answer:
45. Establish a correspondence between the functions and the banks performing them.
FUNCTIONS OF THE JAR
carry out lending to legal entities - 1) central banks
legal entities 2) commercial banks
B) issue banknotes and coins
carry out state monetary policy
D) regulate the activities of credit institutions
D) carry out lending to individuals
46.Two automakers have teamed up to create a new supercar. Which of the following refers to the fixed capital of this production association?
raw materials
equipment
semi-finished products
fuel
building
financial investments
Answer:
47. Select the correct judgments about the factors contributing to production efficiency in market conditions and write downnumbers , under which they are indicated.
The efficiency of production in market conditions is influenced by the use of the benefits of the international division of labor.
Factors promoting production efficiency in market conditions include the introduction of new taxes.
Increasing production efficiency in a market economy is determined by government regulation of production costs.
Investment policy is one of the factors contributing to production efficiency in market conditions.
The efficiency of production in market conditions is determined by the general trends in economic development.
Answer:
48. Establish a correspondence between the features of wages and their types
FEATURES TYPES OF SALARY
FEES
accrued to employees for reflecting - 1) nominal
nerdy time 2) real
B) is expressed in material benefits and services
depends on the prices of purchased goods
D) accrued to employees for overtime work
D) is awarded to employees for a certain quantity and quality of work performed
49.Canada and Australia have a lot of land, and the population is dispersed over large areas. In connection with these conditions, companies have arisen here that grow and supply wheat, feed crops and cattle to the world market. They care about getting the best deals possible. What processes taking place in these countries does the above example indicate? Write it downnumbers , under which these processes are indicated.
inflation
specializations
monopolization
competition
informatization
globalization
50. Choose the correct judgments about the conditions for the emergence of a market economy and write down numbers , under which they are indicated.
Regularity of exchange.
Transition to parliamentary democracy.
Dissemination of the scientific worldview.
Deepening social division labor.
The emergence of legal norms.
Answer:
51. Establish a correspondence between the types of budget items and their specific expression: for each item given in the first column, select the corresponding item from the second column.
SPECIFIC EXPRESSION TYPES OF ARTICLES
BUDGET ITEMS
excise taxes 1) expense items
B) service government debt 2) income items
personal income tax D) payment of pensions
D) sale of government bonds
52. Vasily decided to create commercial organization. What first steps should he take to achieve this? Select the required items from the list and write downnumbers , under which they are indicated.
pay income tax
draw up constituent documents
confirm your creditworthiness
undergo state registration
make a deposit
choose the legal form of the enterprise
Answers
135
2
11212
3
234
4
35
5
12211
6
346
7
13
8
21121
9
13
10
345
11
11122
12
236
13
24
14
345
15
35
16
16
17
24
18
123
19
12112
20
126
21
123
22
21121
23
134
24
145
25
11212
26
456
27
235
28
22111
29
125
30
12221
31
234
32
123
33
1221
34
146
35
35
36
135
37
14
38
21212
39
13
40
22111
41
156
42
15
43
13112
44
13
45
21112
46
256
47
145
48
12211
49
24
50
14
51
21212
52
246
Choose the correct statements about taxes and write down the numbers under which they are indicated.
1) Taxes fill the state budget and pay for government expenses.
2) Indirect taxes include personal income tax and inheritance tax.
3) Taxes are directed to support low-income segments of society through partial redistribution of funds.
4) Direct taxes, unlike indirect ones, are mandatory.
5) Direct taxes are withdrawn directly from the taxpayer's income.
Explanation.
Taxes serve both as a source of replenishment of government revenues and as a lever of government influence on market economy. Therefore, creating an effective tax system is one of the most important tasks of any country. The main element of the tax system is taxes. Taxes are mandatory payments levied by the state from legal entities and individuals in order to meet public needs. Tax system- a legally established set of taxes, payments, principles of their construction and methods of collection. The following principles underlie the construction of the tax system:
Universality - tax coverage of all legal entities and individuals with income and property.
Commitment. Legal entities and individuals subject to taxes are required to pay them within strictly specified deadlines; violation of deadlines or deviation from payment is punishable by law.
Equal tension, i.e. collection of taxes at uniform rates, regardless of the subjects of taxation.
Non-recurrence - preventing taxation from being levied more than once.
Stability. Tax payment rates and the procedure for their deduction should not change frequently.
Simplicity and accessibility.
Flexibility. The tax system should stimulate the development of priority sectors of the economy.
Justice.
In taxation theory, a distinction is made between the principles of horizontal and vertical justice. The first assumes that taxpayers in equal economic position should pay the same taxes. The second is that unequally disadvantaged taxpayers must pay unequal taxes. The tax system contains the following elements:
Tax subject (taxpayer) is a legal entity or individual who is legally obligated to pay taxes.
The tax bearer is the person from whose income the tax is paid.
The source of the tax is the funds from which the tax is paid (profit, wages, etc.).
Taxation unit is a unit of measurement of the object of taxation (ruble, hectare, etc.).
Tax rate is the amount of tax per unit of taxation.
Tax benefits - reduction of tax rates, exemption from taxation of certain elements of the tax object (for example, depreciation deductions), exemption from taxes, etc. They are established, like a tax, in the manner and under the conditions determined by legislative acts.
Tax payments - types and groups of taxes.
Tax base is the amount on which tax is levied.
Tax burden is the ratio of the tax amount to income.
To date, two main concepts of taxation have emerged: the concept of received benefits (the benefit principle) states that those who receive more benefits from the state must pay higher taxes; The concept of ability to pay states that the amount of taxes should depend on the income received.
1) Taxes fill the state budget and pay for state expenses - yes, that's right.
2) Indirect taxes include personal income tax, inheritance tax - no, incorrect.
3) Taxes are directed to support low-income segments of society through partial redistribution of funds - yes, that’s right.
4) Direct taxes, unlike indirect ones, are mandatory - no, incorrect.
5) Direct taxes are taken directly from the taxpayer's income - yes, that's right.
Choose the correct statements about taxes and taxation and write down the numbers under which they are indicated.
1) With a proportional taxation system, rates increase as the tax object increases.
2) Taxes - obligatory payments of individuals and legal entities in favor of the state in the manner and under the conditions determined by law.
3) Taxes are established by law and are required to be paid.
4) The fiscal function of taxes is manifested in filling the state budget and financing state expenses.
5) Direct taxes include value added tax.
Explanation.
Taxes serve both as a source of replenishment of government revenues and as a lever of government influence on the market economy. Therefore, creating an effective tax system is one of the most important tasks of any country. The main element of the tax system is taxes. Taxes are mandatory payments levied by the state from legal entities and individuals in order to meet public needs.
Depending on the rate, taxes are distinguished:
Proportional taxes are taxes that have an average and marginal tax rate remain constant for any change in income.
Progressive taxes are when average and marginal tax rates increase as income increases. With progressive taxation, as a rule, a tax-free minimum income is established. This is income on which taxes are not levied. As income exceeds this level, the average and marginal rates increase.
Regressive taxes are taxes whose average marginal rate decreases as the taxable amount increases.
According to the object of taxation, taxes are divided into direct and indirect. Direct taxes are taxes on the income of individuals and legal entities or on property. The main objects of direct taxes are income tax, personal income tax, and property taxes. Indirect taxes are those taxes that are included in the price of a product or service, increasing it. Such taxes are transferred to tax authorities enterprises, firms, and the consumer actually pays for them. Indirect taxes include value added tax, sales tax, excise taxes, and customs duties.
1) With a proportional taxation system, rates increase as the object of the tax increases - no, incorrect.
2) Taxes - mandatory payments by individuals and legal entities in favor of the state in the manner and under the conditions determined by law - yes, that’s right.
3) Taxes are established by law and are required to be paid - yes, that's right.
4) The fiscal function of taxes is manifested in filling the state budget and financing state expenditures - yes, that’s right.
5) Direct taxes include value added tax - no, incorrect.
Taxes are obligatory payments
individuals and legal entities
to the state.
3.
The following are subject to taxation:
profit;
income;
the cost of certain goods;
value added by processing;
property;
transfer of property (donation, sale, inheritance);
transactions with securities;
certain types of activities.
4.
Taxpayers:
individuals - employees, directly
through their labor creating material and
intangible benefits and those receiving a certain income;
legal entities – economic entities.
5.
Taxes are divided
into direct and indirect.
Direct taxes are mandatory payments,
levied by the government on income or
property of legal entities and individuals
(personal income tax and personal income tax)
profit from companies, property tax,
real estate, donation, inheritance, on
financial operations).
Indirect taxes are established in the form
surcharges on the price of goods and services (excise taxes,
sales tax, partly value added tax
cost, customs duties, tax
export)
6.
3 taxation systems.
proportional tax – tax amount
proportional to employee income;
regressive tax– the tax is higher, the lower it is
income;
progressive tax - the higher the tax
higher income
7.
Tax principles
(these are the rules that should be followed when
building a tax system)
The principle of fairness - taxes should be
equal for each income level.
The principle of certainty and accuracy of taxes –
the amount of taxes, terms, method and procedure for them
charges must be accurately determined and
understandable to taxpayers.
The principle of convenience of tax collection for taxpayers
The principle of economy (efficiency) –
the need to comply with the conditions under which
profit is achieved
The principle of obligation - inevitability
making a payment.
8.
Federal
Regional Local
Tax on
added
cost (VAT)
Excise taxes
Customs duty
Income tax
Purchase tax
currencies, etc.
Tax on
property
enterprises
Forest tax
Water fee
and etc.
Land
tax
Resort
tax
Tax on
advertising
Tax on
maintenance of housing stock, etc.
9.
1. Direct taxes include
1) excise tax
2) customs duty
3) property tax
4) sales tax
10.
2. Type of indirect tax levied on the buyer
when purchasing certain types of goods and
usually set as a percentage of this price
1) personal income tax
2) customs duty
3) excise tax
4) dividend
11.
Which of the following taxes is
indirect?
1) for a vehicle
2) for real estate
3) on the income of individuals
4) value added
12.
Citizens of the state of K.
pay taxes
the size of which is included in the price of goods or
services. What type of taxes do they pay?
1) indirect
2) regional
3) straight
4) federal
13.
5. Are the following statements about taxes true?
A. Collection of direct taxes is not related to accounting
income or property.
B. Taxes on the sale of goods and services relate to
indirect taxes.
1) only A is correct
2) only B is correct
3) both judgments are correct
4) both judgments are incorrect
14.
Exercise
Grade 11
15.
1. Choose the correct judgments about taxation and
1) Proportional taxation means that
The tax depends on the amount of income.
2) With proportional taxation, higher incomes are charged a higher percentage than those
low.
3) With a progressive system as it increases
income, the tax rate increases.
4) With regressive taxation, a family with less income pays a larger percentage of its
income than a high-income family.
5) With regressive taxation, the same amount of tax can be levied on everyone
taxpayers.
16.
Choose the correct judgments about taxes and
taxation and write down the numbers under which
they are indicated.
1) With a proportional tax system
rates increase as the object increases
tax
2) Taxes - obligatory payments of individuals and
legal entities in favor of the state in the manner and on
conditions determined by law.
3) Taxes are established by law and are mandatory
payment
4) The fiscal function of taxes is manifested in
filling the state budget and
financing state expenses.
5) Direct taxes include added value tax
price.
17.
3. Choose the correct judgments about taxes and
write down the numbers under which they are indicated.
1) Taxes fill the state budget and
pay for government expenses.
2) Indirect taxes include income tax
individuals, inheritance tax.
3) Taxes are used to support
low-income sections of society due to
partial redistribution of funds.
4) Direct taxes, unlike indirect ones, are
mandatory nature.
5) Direct taxes are taken directly from
taxpayer income.
18.
4. Establish a correspondence between the examples and types of taxes: for each position given in the first
EXAMPLE
A) property tax for individuals
B) excise tax
IN) transport tax
D) personal income tax
D) customs duty
TYPE OF TAX
1) straight
2) indirect
19.
5. Establish a correspondence between the examples and types of taxes: for each position given in the first
column, select the corresponding position from the second column.
EXAMPLE
A) value added tax
B) income tax
C) property tax for individuals
D) land tax
D) excise taxes
TYPE OF TAX
1) direct taxes
2) indirect taxes
E nglish RussianRules
Individual taxes in Russia, rates and features
Every working citizen or resident, that is, a foreigner working in our country, is a taxpayer, this is a fact.
But at the same time, amounts are charged from each individual depending on income, social benefits and other indicators. Individuals are subject to a range of taxes, ranging from direct deductions to indirect fees.
What is personal tax?
Personal tax is a type of taxation levied on individuals on income received, which includes wages, dividends securities and interest on profits. Individual taxes also include transport and property taxes. In addition, the employer pays UST for each of its employees (unified social tax), the amount of which is distributed between social services and pension fund. It is from these funds that sick leave is paid, as well as maternity benefits.
All these taxes are paid at the following rates for citizens of the Russian Federation:
1. 13% – income tax;
2. 9% – tax on dividends from invested funds;
3. 35% – tax on winnings.
For residents of the Russian Federation, the income tax rate is 30%, and the dividend rate is 15%.
All taxpayers in the Russian Federation are entitled to benefits in the form of tax deduction for real estate, starting this year maximum amount payments amount to 2 million rubles, as well as medical services and education.
Proportional scale of individual income tax
Income tax is one of the main ones, since all working citizens pay it. These payments are the basis of municipal budgets. For a long time, Russia had a single income tax rate of 13% of wages.
Since 2014, changes to personal income tax accrual depending on the amount of total annual income, which includes all types of profit of an individual, excluding payment of various fines or penalties.
for individuals whose annual income exceeds 512 thousand rubles, the income tax rate will increase to 23%.
This tendency to increase the volume of taxation is taken from European countries, where the amount of annual income is directly proportional to the rate. Thus, French citizens whose annual income does not exceed 6,000 euros are exempt from personal income tax payment, and those who receive more than 1 million euros must pay 75%.
Individual indirect taxes
In addition to direct taxes, almost every resident of our country pays whole line indirect, the amount of which is included in the cost of the product or service. Indirect ones include: value added tax, various duties, including customs, excise and sales taxes.
All these fees are paid in full by the end consumer. But due to a significant increase in the final cost of certain product categories subject to VAT, manufacturers and sellers are often forced to reduce the cost of the product itself to create demand.
Individual taxes make up the largest part of city and regional budgets, without which it is impossible to formulate the social policy of the regions.
Basic elements of the tax system
An example of a proportional tax is the personal income tax, currently levied at a flat rate of 13% (the only exceptions are certain types of income, such as lottery winnings, excess payments under contracts voluntary insurance and some others). Previously, taxation of citizens' income in Russia was progressive, and a scale of tax rates was in effect: 12% for incomes less than 50,000 rubles. per year, 20% - from 50,000 to 150,000 rubles; and 30% - over 150,000 rubles.
Under tax period
refers to the period of time at the end of which it is determined the tax base and the amount of tax payable is calculated. For various taxes Tax periods may vary. Thus, in Russia the tax period for value added tax is a quarter, and for personal income tax it is a calendar year.
All taxes can be divided into two main categories: direct and indirect. This division has been known since ancient times, but its criteria are not clearly defined. IN general case To direct taxes
It is customary to include taxes that are paid by the taxpayer from his income or property and are his direct contribution to the budget. Direct taxes are a historically earlier form of tax payments. In modern conditions, these include income tax, personal income tax, property tax and others.
Indirect taxes
are taxes on goods and services that are levied by including the tax in the price of the product (service tariff).
These include value added tax, excise taxes, and customs duties. The peculiarity of indirect taxes is that they arise from economic acts, turnover, financial transactions and are aimed at shifting the tax burden from producers of goods or services to their consumers. However, in practice such an arrangement is not always achieved.
One of the key issues in the theory and practice of taxation is the distribution of the tax burden between economic agents. To illustrate this problem, consider a simple example. Let's say that the price of a box of chocolates is 50 rubles, and the government sets a sales tax of 5 rubles. from each box. It is assumed that the burden of this tax will fall entirely on candy buyers in the form of higher prices. Not wanting to reduce profits, the manufacturer of the product will initially raise the price of the product by the amount of the tax - from 50 to 55 rubles. However, not all consumers will be willing to buy it at a higher price; some of them will prefer to reduce their consumption of sweets. In order to ensure normal sales volume, the manufacturer will be forced to reduce the price, say up to 53 rubles. per box. The income received by the manufacturer from the sale of each box will be equal to 53 - 5 = 48 rubles. Thus, compared to the initial situation, his income decreases by 2 rubles. Consumers also suffer certain losses, since they are forced to pay 3 rubles for a box of chocolates. more than before the tax was introduced. As a result, we see that not the entire tax burden was shifted to the consumer, but only part of it. The theory shows that such a distribution of the tax burden between the producer and consumer of a product (tax placement) is determined by the characteristics of demand and supply of taxed goods.
The above example shows that it is necessary to distinguish between the concepts of legally established and actual tax burden. The legally established tax burden is determined based on who is responsible for making tax payments to the state budget in accordance with current legislation. However, for a more in-depth analysis, it is not enough to establish who formally is the taxpayer. It is necessary to study the distribution of the actual tax burden based on the impact of the tax on the distribution of income in the economy.
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In 2015 and for the last 14 years, Russia has been operating one system collection of taxes. A rate of 13% applies, and it is equal for citizens with any income level. Most countries today use progressive (sometimes even extreme) taxation, establishing gradations of income levels and levying personal income tax accordingly.
The essence of progressive taxation
Taxation of citizens' income with income tax is applied in all developed countries. However, in the vast minority of cases the tax rate is fixed. More often, a progressive income tax is used - it is collected at a rate, the size of which directly depends on the amount of income.
Currently, Russia uses a flat (unified) tax scale. A fixed rate of 13% for residents of the country is used regardless of the amount of profit, the sources of its receipt and the status of the payer.
A unified scale today exists in Estonia, Ukraine, Georgia, Bulgaria, Hong Kong, Mongolia, Lithuania and other countries. Progressive income tax is used in many European countries. France is a case in point: it has extreme progressive taxation.
For citizens' income up to 6,000 euros (very low level), no tax is levied at all. The highest rate of 45% applies to income at the level of 150 thousand - 1 million euros. Since 2013, a 75% tax rate has been imposed on the income of millionaires with an income level above 1 million.
in year. Instead of covering the budget deficit as planned, this government step led to an outflow of capital from the country.
In the UK, the rate ranges from 14-45%. The most high stakes for the highest possible profits operate in Sweden (56.6%), Israel (57%), the Netherlands (52%) and France. In the same time the developed countries can boast of low rates for low incomes - USA - 10%, China - 5%.
Advantages and disadvantages
A flat tax scale has been in effect in the Russian Federation since 2001 with a rate of 13%. The increased 35 percent rate applies exclusively to non-residents. And yet, over the past decades, the question of introducing a progressive income tax rate in the Russian Federation has regularly arisen.
It is assumed that almost everyone will benefit from such an innovation:
- First of all, the budget will be filled and at least most of its deficit will be covered. However, the experience of France suggests that not everything is so simple.
- Stabilization of regional budgets. Many taxes and fees that were previously transferred in whole or in part to the local treasury have in recent years begun to flow in full to the state budget (for example, the mineral extraction tax). There is a trend toward a lack of money “locally,” which could be solved by increased tax revenues.
- Establishing social justice.
In just two years - 2005-2007 - the number of Russian millionaires has tripled. And in the crisis year of 2008, the number of ruble billionaires more than doubled. The single personal income tax rate naturally causes dissatisfaction, since taxpayers transfer the same 13% from an income of 20 thousand rubles and 2 million rubles in the general manner.
But there are also disadvantages to the possible introduction of a progressive scale:
- enrichment local budgets capitals and large cities and the impoverishment of remote regions - taxation is carried out at the place of employment, not residence;
- the need for citizens to independently report their income with all administrative costs;
- tax evasion, return to gray salaries and shadow business;
- increased unemployment, lack of incentives to work, decreased investment.
Is it possible to introduce a progressive scale in Russia?
This year, State Duma deputies introduced a proposal to introduce a progressive income tax in Russia. The following is offered:
- establishing the previous rate of 13% for income not exceeding 24 million rubles for 12 months;
- for incomes exceeding this mark, it is proposed to use a rate of 25%;
- if you “earn” 100-200 million a year, the rate will be 35%;
- if income exceeded 200 million rubles, the rate will be equal to 50%, that is, half of the citizen’s total profit.
Disputes about the fairness and expediency of the planned innovations continue. It is assumed that the use of such a progressive system will allow the profits of large organizations and enterprises to be directed to their own development and modernization, and not to the personal enrichment of actual leaders.
However, there are also pessimistic forecasts. For example, the wealthiest citizens of the Russian Federation, who, like all other taxpayers, pay taxes at their place of work, can simply register companies in another jurisdiction, where taxation will not force them to “halve” their profits.
PROPORTIONAL TAX
(proportional tax) A tax in which the amount to be withdrawn is proportional to the size of the tax base. Thus, the proportional tax belongs to the number of taxes with a single rate. See: progressive tax.
PROPORTIONAL TAX
(proportional tax) A tax in which the amount to be withdrawn is proportional to income. The tax system could be nearly proportional, with a uniform rate of income tax, with few exceptions, and indirect taxes levied at the same rate for the largest number of goods and services.