Approaches to understanding the tax equity

Milyausha R. Pinskaya


The article presents analysis and generalization of ideas of representatives of various theoretical concepts that substantiate scientific approaches to definition of the tax equity. The use the method of inductive cognition, system approach, analysis and synthesis has resulted in formulating a comparative characteristic of looks of representatives of the classical, neoclassical, Keynesian and institutional schools at the problem of tax equity. It shows the advantage of the neoinstitutionalsm method in comparison to the “mainstream”: conclusions about economy are made with respect to social problems of individuals and not through scientific abstraction based on strict observance of conditions favorable for development. The advocates of the classical and Keynesian scientific school believe that the concept ot the tax equity can change depending on the character of public relations. As opposed to them, the representatives of the institutional economy enlarge their analytical machinery with instrumentarium of social sciences by bringing values, 6raditions and culture to the forefront. Such an approach allows to consider as a tax equity indicator, on one hand, the state responsibility for quality of public benefits rendered in exchange of tax payments and, on the other hand, the taxpayers’ responsibility for law enforcement. Shifting the accent towards rental payments allows to provide the tax equity at the expense of decreasing the tax burden on investments and labor. The article also brings forth the arguments in favor of the fact that the existing socio-economic differentiation of population is determined by drawbacks of the personal income taxation system. To provide the equitable levelling-off of per capita ceiling and to level down poverty it is necessary to introduce the progressive taxation scale and establish the tax-exempt minimum. The fundamental research studies on issues of equity principle implementation in building the tax system and forming the state tax policy can become the application area for the above presented results of analyzing approaches to understanding the tax equity.


tax equity; tax benefit; taxation base; tax potential; rental approach; Gini coefficient


Genzel P.P. Nalogooblozhenie v Rossii vremen NEPa [The taxation in Russia of times of the New Economic Policy]. Moscow, 2006.

Dzarasov S.S. Kuda Keins zovet Rossiyu? [Where Keynes calls Russia?]. Moscow, Algoritm Publ., 2012. 304 p.

Avi-Yonah R. The Three Goals of Taxation. Tax Law Review, 2006, no. 60, pp. 1-28.

Duff D. G. Tax Fairness and the Tax Mix, The Foundation for Law, Justice and Society. Oxford, 2008.

Peric R, Jerkovic E. Principle of Fairness in Regard to Personal Income Tax. Interdisciplinary Management Research, 2012, no. 10, pp. 821–828.

Sheffrin S. M. Tax Fairness and Folk Justice.  Cambridge University Press, 2013. Available at:

Buchanan J., Brennan G. The Power to Tax: Analytical Foundations of a Fiscal Constitution. New York, Cambridge University Press, 1980.

Buchanan J., Brennan G. The Reason of Rules. Cambridge University Press, 1985.

Lvov D. S. Problemy dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossii [Problems of Long-Term Social and Economic Development of Russia]. Volgograd State University Publ., 2003.

Lvov D. S. System of the national dividend – planetary model of the 21st century. Ekonomicheskaya nauka sovremennoi Rossii = Economic Science of Modern Russia, 2001, no. 3, pp. 5–23. (In Russian).

Primakov E. M. Rossiya. Nadezhdy i trevogi [Russia. Hopes and alarms]. Moscow, Tsentrpoligraf Publ., 2015. 224 p.

Uollich K. (ed.). Rossiya i problemy byudzhetno-nalogovogo federalizma [Russia and Problems of Budgetary and Tax Federalism]. Moscow, World Bank Publ., 1993. 164 p.

Lyando A. M. Finansovyi balans narodnogo khozyaistva (nauchnye osnovy, voprosy istorii i metodologiya sostavleniya). DoktDiss. [Financial Balance of the National Economy (Scientific Fundamentals, Questions of History and Methodology of Drawing Up). Doct. Diss.]. Kazan, 1964. 577 p.

Lvov D. S. Ekonomika razvitiya [Development Economy]. Moscow, Ekzamen Publ., 2002.

Lvov D. S. Prospects of long-term social and economic development. Vestnik Rossiiskoi akademii nauk = Bulletin of the Russian Academy of Sciences, 2003, vol. 73, no. 8, pp. 675–697. (In Russian).

Lvov D. S., Pugachev V. F. Mechanisms of stable economic growth. Ekonomicheskaya nauka sovremennoi Rossii = Economic Science of Modern Russia, 2001, no. 4. (In Russian).


Copyright (c) 2015 Milyausha R. Pinskaya

eLibrary logoeLibrary logo  DOAJ logo ERIH PLUS logo 

© Journal of Tax Reform : ISSN 2414-9497 (online), ISSN 2412-8872 (print)