The role of taxes in the implementation of national projects
Abstract. The main goal of the national projects developed in accordance with the Decree of the President of the Russian Federation with a validity period until 2024 is to improve the social and economic situation in the country and improve the quality of life of the population. Among these national projects, "Demography" occupies a special place: the demographic situation in the country continues to be difficult, caused mainly by the low birth rate (in 2023, 1.5 children per woman, which is below the replacement level of generations). The average life expectancy in Russia was 75 years for men and 81 for women. As the population declines, the economic potential of the country decreases, which will become a threat to the stability of the country`s future development. This determines the relevance of the topic of the article. The purpose of the study is to identify the role of tax regulation in the field of demography. The demographic situation depends on many factors: the economic situation (income level), education, medical care and health, state demographic policy (support for families with children, maternity capital, tax benefits for large families, etc.). In addition to the above, there are many more conditions for demographic growth, primarily housing conditions. The article examines the social function of two taxes (income tax and personal income tax) and their impact on demographic processes. The author uses analysis, synthesis, grouping, generalization, comparison, tabular, etc. The study is based on data from Rosstat, the Ministry of Finance, the Federal Tax Service, the Ministry of Construction of the Russian Federation, etc. The study established the ineffectiveness of tax regulation of demographic processes, and for income tax due to non-use by taxpayers the opportunities provided by Chapter 25 of the Tax Code of the Russian Federation, regarding personal income tax - due to the insignificance of the provided tax deductions for tax.
Keywords: life expectancy, natural population growth (decrease), infant mortality, per capita cash income, cost of living, national projects, tax expenses, standard deductions, property deductions.
Highlights:
♦ with an increase in mortality and a decrease in the birth rate and life expectancy, there is a decrease in the population, including those of working age;
♦ significant stratification of the population by income level;
♦ national projects do not take into account the current situation in the regions on the issues included in the projects;
♦ the role of tax regulation in the implementation of national projects is insignificant;
♦ the validity period of national projects ends in 2024, project indicators remain unachieved.
Nikolay Z. Zotikov - Chuvash State University named after I.N. Ulyanov, Cheboksary, Russia