2014-№2(43) Article 15

E.Y. Liskina

Some mathematical models of taxes and dues in Russia. P.167-182.

UDC 330.4+338.3+ 51-77

The article analyzes some models of value-added taxes and income taxes levied on natural persons in the Russian Federation. The article highlights mutual dependence between tax rate and earnings rate and provides some calculations. It maintains that there are certain discrepancies in the existing taxation system: the scheme of getting VAT refund need to be improved, the highest taxes apply to workers whose earnings do not exceed taxable income limitations, payroll tax rates are higher for small businesses than for «Skolkovo» companies or information technology companies. The above mentioned discrepancies account for the problems faced by the real economic sector: tax evasion, unofficial payments, double-entry bookkeeping, undocumented workers, pension crisis, income inequality.

Mathematical models, value-added tax, income tax on natural persons, taxes and tax levies, tax burden.

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