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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">federalizm</journal-id><journal-title-group><journal-title xml:lang="ru">Федерализм</journal-title><trans-title-group xml:lang="en"><trans-title>Federalism</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2073-1051</issn><publisher><publisher-name>Plekhanov Russian University of Economics</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.21686/2073-1051-2013-1-131-148</article-id><article-id custom-type="elpub" pub-id-type="custom">federalizm-508</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title>Соотношение социальной защиты и социального
давления на население в федеральном бюджете
2013-2015 гг</article-title><trans-title-group xml:lang="en"><trans-title>THE RELATION BETWEEN SOCIAL PROTECTION AND
SOCIAL PRESSURE ON THE POPULATION IN THE FEDERAL
BUDGET FOR 2013-2015</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Караваева</surname><given-names>Ирина Владимировна</given-names></name><name name-style="western" xml:lang="en"><surname>Karavaeva</surname><given-names>Irina Vladimirovna</given-names></name></name-alternatives><email xlink:type="simple">ikaravaeva@inecon.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Институт экономики РАН</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Institute of Economics, RAS</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2013</year></pub-date><pub-date pub-type="epub"><day>20</day><month>07</month><year>2023</year></pub-date><volume>0</volume><issue>1</issue><fpage>131</fpage><lpage>148</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Караваева И.В., 2023</copyright-statement><copyright-year>2023</copyright-year><copyright-holder xml:lang="ru">Караваева И.В.</copyright-holder><copyright-holder xml:lang="en">Karavaeva I.V.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://federalizm.rea.ru/jour/article/view/508">https://federalizm.rea.ru/jour/article/view/508</self-uri><abstract/><trans-abstract xml:lang="en"><p>The paper examines the main development trends of the tax mechanisms
of social protection and the fiscal pressure over the citizens in the budgetary
policy of Russia. The paper analyzes the changes within the system of indirect
taxes in the 2013-2015 budget and their consequences for the population. The
author considers the modernization methods for income taxation, focused
at the financial support of family and accounting of the social status of the
taxpayer.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>акцизы</kwd><kwd>бюджет</kwd><kwd>налог на доходы физических лиц</kwd><kwd>налоговая политика</kwd><kwd>социальная защита</kwd></kwd-group><kwd-group xml:lang="en"><kwd>excise taxes</kwd><kwd>budget</kwd><kwd>personal income tax</kwd><kwd>tax policy</kwd><kwd>social protection</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">URL: http://www.economy.gov.ru/</mixed-citation><mixed-citation xml:lang="en">URL: http://www.economy.gov.ru/</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">URL: http://www.economy.gov.ru/</mixed-citation><mixed-citation xml:lang="en">URL: http://www.economy.gov.ru/</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">Караваева И.В. Оптимальное налогообложение: теория и история вопроса. М.: АНКИЛ, 2011. С. 267.</mixed-citation><mixed-citation xml:lang="en">Караваева И.В. Оптимальное налогообложение: теория и история вопроса. М.: АНКИЛ, 2011. С. 267.</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">URL: http://www.economy.gov.ru/</mixed-citation><mixed-citation xml:lang="en">URL: http://www.economy.gov.ru/</mixed-citation></citation-alternatives></ref><ref id="cit5"><label>5</label><citation-alternatives><mixed-citation xml:lang="ru">Официальный сайт ФНС / URL: http://www.nalog.ru; официальный сайт ФСГС / URL: http://www.gks.ru.</mixed-citation><mixed-citation xml:lang="en">Официальный сайт ФНС / URL: http://www.nalog.ru; официальный сайт ФСГС / URL: http://www.gks.ru.</mixed-citation></citation-alternatives></ref><ref id="cit6"><label>6</label><citation-alternatives><mixed-citation xml:lang="ru">Российская газета, 11 янв. 2010 г.</mixed-citation><mixed-citation xml:lang="en">Российская газета, 11 янв. 2010 г.</mixed-citation></citation-alternatives></ref><ref id="cit7"><label>7</label><citation-alternatives><mixed-citation xml:lang="ru">URL: http://news.mail.ru/economics/5013314/</mixed-citation><mixed-citation xml:lang="en">URL: http://news.mail.ru/economics/5013314/</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
