On the reasonableness of introducing a special tax to finance state support measures for families with children

In the context of a complex geopolitical situation, an urgent issue is to ensure growth of the budget revenue to finance significant national projects, including the new national project "Family". The purpose of the study was to analyze the possibility of introducing a new tax, namely, a special tax to finance government support measures for families with children. The following tasks were defined: to analyze the current demographic situation in Russia, to conduct a historical analysis of the practice of levying a tax on childlessness and its effectiveness, to develop a new special tax in modern conditions. The study of the subject area revealed the futility of using the tax on bachelors and childless as a tool for increasing the birth rate. The work is based on the analysis of official data from Rosstat for the period from the 1950s to the present. Based on extrapolation and the averaging method, an estimate is given of the amount of revenue from the proposed tax to the budget. Based on the theoretical analysis of the economic essence of the tax, as well as the understanding of fair taxation, the possibility of introducing a new tax as a tool for additional redistribution of income between individuals with and without dependent children has been proven. The result was the development of conceptual parameters of a "special tax to finance measures of state support for families with children". The methodology for constructing a special tax is based on the fact that its size should be determined depending on the share of the subsistence minimum for a child to the average wage. The practical significance of the study lies in the possibility of practical implementation of the tax, taking into account the justification of all its mandatory elements.

taxes, tax regulation of birth rate, demographic hole, bachelor tax, tax on small families, income tax, tax fairness, minimum cost of living, large families, social taxation