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Taxation role in ensuring realization of social policy of the state

Lipatova I.   ()

The aim of the article is theoretical study and practical substantiation of the necessity of the strengthening of the future role of taxation as an integral and important financial tool for ensuring the implementation of state social policy. Inner self and the socio-economic content of taxes is manifested through their functions, that is, the direction of action, a way of expressing their inherent qualities. In Russia it is expedient to develop the system of direct taxation that would be based on a differentiated system of taxation different segments of the population with regard to their family status, number and age of children, which will allow to strengthen the social component of the system.

Keywords:taxes, taxation, income tax on physical persons, tax policy, social policy, state tax breaks and preferences
 

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Citation link:
Lipatova I. Taxation role in ensuring realization of social policy of the state // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№06. -С. 40-49
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