THEORETICAL APPROACHES TO THE DEFINITION OF INCOME AS ECONOMIC CATEGORY AND OBJECT OF TAXATIONJournal: University Economic Bulletin. Collection of scientific articles of scientists and post-graduate students (Vol.1, No. 23)
Publication Date: 2014-11-01
Authors : Korobkina Natalia;
Page : 144-151
Keywords : income; personal income; income as an object of taxation; income inequality; income distribution;
The aim of the research is to disclosing the nature of the socio-economic phenomenon as income and determining its effect on various aspects and processes in the country and the life of an ordinary individual. The methodological basis of the study is the system of general and specific research methods, such as systems analysis, synthesis and abstract-logical method. Based on system-analytical method were made theoretical generalizing of scientific views of national and foreign scientists to determine the nature of income, and outlines the basic theory of personal income tax. The method of synthesis used for forming own vision of income as measuring of the welfare of citizens and their participation in economic reproduction and abstract logic method ? for forming conclusions. The article presents the achievements of foreign scientific schools in the history of economic theory and study of the characteristics of income distribution among households. Areas of application results are finance and economics. The study was concluding that differences in the interpretation of income by scientists at the macro and micro levels (national income, state income, corporate income, household income, personal income etc.) causes permanent scientific debate, so the single definition of ?income? does not exist. Also was pointed that each country has its own unique system of taxation with even the existence of a common theoretical bases of personal income tax.
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