税收政策是社会政策的一个重要方向

M. A. Biganova
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引用次数: 0

摘要

本文对作为国家社会政策重要组成部分的税收政策的主要规定、本质和内容进行了探讨。作者正确地指出,收入政策的目的是解决一些重要的任务,例如通过利用社会保障制度和平衡影响公民收入和储蓄的通货膨胀过程来帮助人口中的脆弱群体。各种各样的社会监管模式被引用,包括“斯堪的纳维亚”或“瑞典”模式、货币主义模式、家长式模式等等。本研究采用了各种常用的科学研究方法:观察法、系统功能法、综合分析法、科学抽象法。已经提出了改善国家社会政策执行的主要方向,这是一个庞大的、多方面的过程,具有复杂的结构,并与许多其他国家活动领域交叉。已经形成的结论是,社会不是独立存在的,因此社会领域不断地与其他领域相互作用,例如物质产品的生产、政治、文化和环境。人们已经注意到,当整个社会领域处于高水平时,社会政策被认为是有效的,并且社会对国家的行动明显表现出积极的反应。因此,这样的政策越广泛,所涵盖的领域就越完整,无论是明确的(与贫困作斗争,社会保护等)还是隐含的(社会群体之间的关系,社会中的动机等),国家作为一个整体的整体功能就越有效。
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Revenue policy features as an important direction of social policy
The main provisions, essence and content of the revenue policy as a key part of the social policy of the state have been considered in the article. The author rightly notes, that the income policy is aimed at solving such important tasks as helping vulnerable groups of the population by resorting to the use of the social security system and leveling the inflationary processes that affect the income and savings of citizens. Various models of social regulation have been adduced, including the “Scandinavian” or “Swedish” model, monetarist, paternalistic, and others. The study have used various general scientific research methods: observation method, the systemic-functional method, method of synthesis and analysis, method of scientific abstraction.The main directions of improving the implementation of the state social policy, which is presented as a voluminous, multi-faceted process that has a complex structure and intersects with many other areas of state activity, have been proposed. The conclusion has been formulated, that society does not exist by itself, so the social sphere is in constant interaction with other spheres, such as production of material goods, politics, culture and the environment. It has been noted, that social policy is recognized as effective when the entire social sphere is at a high level, and the society clearly shows a positive response to the actions of the state. Thus, the broader is such a policy, the greater is the completeness of the covered areas, both explicit (the fight against poverty, social protection, etc.) and implicit (relations between social groups, motivation in society, etc.), the more effective is the overall functioning of the state as a whole.
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