THE ROLE AND IMPORTANCE OF TAX POLICIES IN SOLVING THE DEMOGRAPHIC PROBLEMS OF THE SOCIETY

Abstract

The article deals with the issue of state influence on the demographic situation in society through tax policy. The authors consider this influence through a tax on bachelors, single and childless citizens in the period of the USSR. He meant the payment in favor of the state of the amounts of citizens who have no children. Soviet statistics allows us to conclude that a tax on bachelors, single and childless citizens could not force the family, in particular, a woman, to bear children, due to the importance of the wife’s opinion on the husband’s opinion in the family about the number of children in the family. Describes the negative aspects of the tax in question from an ethical point of view, cites the opinion of the President of the Russian Federation on the feasibility of introducing this tax to date. Considering the modern period, the authors consider the role of standard and social tax deductions for personal income tax in regulating the demographic situation in society. First, the standard tax deduction for children allows you to reduce the tax base if there are children in the family. In turn, social tax deductions for parents in case their child is a full-time student are also important in this area. However, the authors due to their inefficiency question such measures. The result of the article is the development of proposals to change the existing principles for the provision of deductions for personal income tax, in particular, the amount of each deduction should be increased, or the principles of their provision should be changed.