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Comparative analysis of income taxation of citizens in different countries

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"Научный диалог: финансы и кредит"

Библиографическое описание
Подкорытова А. А. Comparative analysis of income taxation of citizens in different countries [Электронный ресурс] / А. А. Подкорытова, А. Е. Тавдидишвили // Научный диалог: финансы и кредит. URL: https://interactive-plus.ru/article/113469/discussion_platform (дата обращения: 24.10.2016).
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ФГБОУ ВО «Санкт-Петербургский государственный экономический университет»
Санкт-Петербург г

Аннотация: основной целью данной работы является сравнительный анализ налогообложения доходов Российской Федерации и Французской Республики с целью выявления сходств и различий, а также преимуществ и недостатков обеих систем.

Abstract: the Main objective of this work is a comparative analysis of income taxation of the Russian Federation and the French Republic with the aim of identifying similarities and differences, and advantages and disadvantages of both systems.

Ключевые слова: налогообложение, налоги, Россия, Франция.

Keywords: taxes, Russia, taxation, France.

In France the main legal acts in the field of tax law are the General tax code 1950 (Code général des impôts) and the code of fiscal procedures, 1982 (Livre des procédures fiscales)

In France, the tax service consists of three sub-levels: Management of national and international audits, Management audits, tax provisions, National Directorate of tax investigations. In the competence of the first service is monitoring the activity of major companies to provide the majority of all tax revenues. The second one controls the taxation of physical persons with high incomes and with complex income structure (actors, athletes, CEOs). The third body is engaged in the collection of information about taxpayers.

1. Turning to the analysis of systems of income taxation, is to begin to define what is considered income tax. In the process of economic activities, the income you receive both physical and legal persons, therefore, some researchers equate the tax to incomes of physical persons (pit) and profit tax of corporations. Russian legislation separates these concepts as income tax allocated to personal income tax. Therefore, in this work will be considered this tax.

In Russia, the income tax paid by physical persons -residents of the Russian Federation or non-residents if they got income from sources in Russia (article 207 of the tax code).

The tax rate on individual income is flat and is 13% (article 224 of the tax code). However, for some types of income she ranked. In particular, it is used 35% rate for the cost of prizes and prizes in excess of 4000 rubles; for interest income on deposits in Bank exceeding the current refinancing rate increased by 5 percentage points. All income received by non-residents are subject to 30% rate. For income in form of dividends is established the rate of 9% for residents and 15% for non-residents.

In addition, there is a system of credits and deductions from the tax base. For example, the tax deduction for each month of the tax period the physical person on the security of which the child is, is 1,400 rubles (article 218). Scholarships, pensions, state benefits, alimony and some other transfer payments are exempt from taxation.

In France, the system of income taxation differs significantly from the Russian one. First, the taxpayer is not the individual person but the whole family as a whole. Second, the income tax rate is progressive from 0 to 45%. Also a so-called system of coefficients, which depends on family status and number of dependants (in practice, the number of children). These coefficients are presented in table 1.

Table 1


Russia, billion rub

France, billion $

Personal income tax (PIT)






The tax burden on 1 person from EAP




2. The share of income tax in GDP.

The next factor, which can be calculated is the share of income tax in the gross domestic product (GDP) of the country. Data for 2013 are presented in table 2:

Table 2


Russia, billion rub

France, billion $

Personal income tax (PIT)






The share of PIT in GDP



That is, the tax burden in both countries is about the same. Thus, the second indicator tells us that the population of Russia brings the same amount of taxes as the population of France, which is two times less. It turns out that in France the distribution of the tax burden is very uneven. Statistics indicate that of the 36 million households, personal income tax payers are only 52.8 per cent, and the average rate of income tax is only 5.6%.

To estimate the tax burden is on the economically active population (EAP) will help the third indicator (table 5), calculated for 2013. It shows what proportion of collected pit carries one person in the economically active population.

That is, the tax burden per person of economically active population in France is three times higher than the Russian average. Thus, when the average rate of income tax below Russian French citizens make, on average, a greater salary tax. This is due, in particular, and with different levels of average wages in these countries.

Список литературы
  1. 1. Tax code of the Russian Federation (the tax code) Part 1 and 2 of 31.07.1998 №146-FZ
  2. 2. Shuvalova E. B. the Tax systems of foreign countries: textbook. – M.: Publishing and trading Corporation «Dashkov and To», 2009. – 124 с.
  3. 3. [Electronic resource]. – URL: http://www.minfin.ru/
  4. 4. [Electronic resource]. – URL: http://www.roskazna.ru/
  5. 5. [Electronic resource]. – URL: http://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577&dateTexte=20080505

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