Section of the journal:
Finance
Pages:
46–53
Bibliographic description of the article
Selyukov, M. V. ADAPTING UTILITARIAN AND DEONTOLOGICAL THEORIES TO SOCIAL TAX POLICY / M. V. Selyukov. – Text : direct //
Innovative economics and society. – 2023. – № 1 (39). – С. 46–53
Abstract
No society based on social norms, values and principles can exist without forcing citizens to pay taxes in proportion to their income. It is through compulsory tax payments made by natural and legal persons that the state treasury is formed, the funds of which are redistributed between the various categories of citizens. It is through taxes that the state authorities, following the chosen tax policy, regulate social and economic relations in the society. The adaptation of utilitarian and deontological theories as applied to social tax policy is considered in the article. The author's approach to modelling tax policy with regards to the fair taxation of personal income by applying the main conceptual framework of ethical theories is outlined. In order to maintain harmony between the principles of economic efficiency and fairness, it is proposed to use the following tax tools in the taxation of personal income: the right of taxpayers to choose income or family income taxation, the establishment of a nontaxable minimum income, maintaining and applying progressive tax rates, expanding the list of tax benefits for the income of certain social groups, the addition of tax deductions. The work used empirical research methods, namely collection and study of scientific publications on ethics, ethical behaviour of taxpayers, tax culture, as well as theoretical and methodological tools: analysis, synthesis, inductive and analytical generalisation, concretisation, etc. The obtained data can be used in improving the tax policy of the state in the direction of its socialization.
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