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2006

9(2)261.41
32 : , , / .. ,
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: , , 2006. 504 .

.., -. . , ., (, 1.2, 2, 3, 4.1, 4.3, 4.5, 5.1,


5.3, 5.5, 5,7, 6.2, 7.2, 7.3, 7.4, 8.2, 8.3, ); .. , . . (6.2, 6.3); .., . . (1, 2, 3.1); .., .
. (4); .., . . (5); .., . . (7); .., . . (8); .., . -. ,
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...........6
1.
1. ......... .....10
1.1. .... .....10
1.2.
..........................................................................34
1.2.1. .......36
1.2.2.
..............................................................................................54
2. .......65
2.1. :
..............................................................................................70
2.2. : ............75
2.3.
............ .....91
1 ...................107
2.
3. , ....................................................................................................... ...113
3.1. ....................113
3.2. ............120
4. ...............131
4.1. ...........................................................................................131
4.2. ........... ...141
4.3. ,
...................... ...153
4.4. .. ...173
4.5.
..............................................................................191
3

4.5.1. - ..............191
4.5.2. ................203
5. .............212
5.1. ...........................................................................................212
5.2. ........225
5.3. ............239
5.4.
.......252
5.4.1. ................................................................................................252
5.4.2
................258
5.5. ........263
5.6. .........282
5.7. - ........................................................................296
2 .....................316
3.

6. ............328
6.1. .........329
6.2.
....................................342
6.3. " "
...............357
7.
.................................................................................................. ..369
7.1.
....................369
7.2. ................................................384
4

7.3. -
..................................................... ..398
7.3.1. .......... ..398
7.3.2. ....... ..417
7.3.3. - ..................................................................................... ..425
7.4.
................................442
8. ......451
8.1. ........................................................451
8.2. - .........................466
8.2.1. ........................469
8.2.2. ...................472
8.3.
..........................476
3 ....................................488
............................497



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Munich's Center for Economic Studies 1998 ., . . . .: Buchanan James M., Musgrave Richard A. Public Finance and Public Choice: Two
Contrasting Vision of the State. Cambridge, Massachusetts: The MIT Press, 1999. 272 p.
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that growth. Did the higher spending lead to higher welfare? Because
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whole range of socioeconomic indicators that had accompanied the increase in public spending. Our simple empirical test led us to the
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45

not illuminate. He is also an example of a writer with radical ideas and


a generally conservative program. The ideas are influential long after the
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. : "As long as producers and consumers act as perfect competitors, that is, take
prices as given, then under certain conditions a Pareto efficient allocation of resources emerges"
[50, 50]. (" , , ,
").
54

( ) "",
,
. ,
"", ,
" [54, 55].
. ,
,
, ,
, (pure public good). ,
(. , . , . ,
. .),
, , .
,
,

. ,
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. . (1883-1946) " , " [55]
,
. , . ( , ) - .
,

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.
,
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40-60- , , .
, ,
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, . [56; 57, 793-798; 58]).
. ,


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. - [59] ,
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57

,
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[1, 6]. . .
, : "

[60, 413].
. , . , " " " - " [61, 15]. . ,
: "
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" [62, 49], . , , "
- " [8, 91].
,
, , .
,

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. , 58

, -, ( ,
, , , , , [57, 473]), ,
-, , ( - ,
).
, 1 ,
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, (. , . , . , . , . [88] .)
.
, , , ,
. ,
( . , . , . . ,
. , . , . .[34]),

, , , ,
.
1

. [63].
59


"" , . , , .
,
.
, .1
,
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,
. "
. ,
. , , , . ... ,


, , . , . , () .
" [8, 14-15].
, ,

( , , ,
1

. . "... , , ,
.
, ,
" [8, 61].
60

, , , )
.
, (.
1.3).

()

. 1.3.

61

, . , -
,
. , , ,
, .
, . , , ,
,
.

, . (
) ,
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,
,
. " , . ,
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: " , ,
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1

, - ,
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62

, , , . ,
, . : " ", ; " ", ; , , "
",
.
" recognizes that the market resolves one major aspect of the
social relations but by no means all of them. Some of the most important
problems, including that of distribution, are indeed of different kind. If
economists wish to become moral philosophers, they must therefore step
beyond the Pareto restraint" 1 [25, 226-227].
, , ,
-
-, .
,
, ,
. , , , , , , " ,
, " [64, 233].
, ,
. ,
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1

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63

. , .
[65], , ,
, . [66].
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,
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64

2.

, , .
,
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, ,
.. [73, 74 .]) , , , .
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, , .
, [1; 6; 7; 41; 45; 47; 67-70],
. " ",
, - , ; ; ;
; ,
, ;
. (. 2.1).

65

,
, , . , ""
. , , -, , , , , , , . , , ,
( , ),
, ,
, .
,
, , , ,
,
. ,
, , , . .
, , , , (, , , ). ,
: " " [41, 589]. , ,
,
67


(ability-to-pay principle) (benefit principle).
,
. , , , - .
, , . . . , , : "All
are agreed that tax system should be fair and equitable, bun there is less
agreement on how to interpret this requirements. In this chapter we
examine the principles of benefit and ability-to-pay taxation. In
connection with the later we take a careful look at how ability to pay
should be measured and whether income or consumption offers the
superior index. Next we consider how the tax burden should be distributed
among people with unequal ability to pay. The problems examined here
are basic to an understand of tax policy"1 [1, 227].
, , . , ,
, , , "homo economicus" ( ),
, , ,
, , ..
,
,
,
- . ,
1

" , ,
, .
.
,
. ,
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68


,
, , , ,
. , . ,
" prospects for any reform or improvement must lie in the design
and construction of effective constitutional constraints of governance. The
apparent failures of democratic regimes to adhere to ordinary principles
for the fiscal prudence seemed to be the most obvious illustration of irresponsibility" 1 [25, 23].
, , , ,
. , , . ,
, : , , .
, . ,
,
, , , .
, , , ,
. .
, () , :
() ;
;
;
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69


.

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.
,
,
, . , ,
, ( ),
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, .
2.1. :

. , , ,
,
. ,
, , ,
, .
, , ,
. [47, 204-220].
.

. (
), . , , 70

, (tp), , .
(x') ,
(S)
, (y=1n)
(nDy) (. 2.1).
P

nDy
S=tp

ntpy

tp/n

Dy
tpy

x'

. 2.1.
(
).
. ,
,
.
, , , , , , . , , . : " , ,
71

. () . - "
[47, 211].
, , ,
.

. [1, 229] : "People with incomes of
$10,000 value a given level of public services at, say, $1,000. With 1,000
units of service supplied, they would be willing to pay $1 per unit. Making
the usual assumption that marginal utility of income falls with raising
income, other with incomes of $20,000 would be willing to pay a higher
unit price of, say, $2. In this case, a proportional rate should will apply. If
they are not willing to pay as much as $2 per unit, but only, say, $1.50, the
appropriative rate schedule will be regressive. If they will pay more, a
progressive schedule will be in order".1
, Q Y
Ey =

Q Y
,

Q Y

(2.1)

P
E p = (1)

Q P
.

Q P

(2.2)

Ey Ep
Ey
Ep

= = (1)

P Y

,
P Y

(2.3)

,
. :
> 1 , 1

" $10,000 , ,
$1,000. 1,000 , $1 . ,
, $20,000 , , $2.
. $2 , , , $1.50, . ,
".
72

, ( );
< 1 ,

(, ,
);
= 1 [47,
215-216].
( ) , (, ,
)
,
[47, 217-218].
. - . , :
-
,
, , ;

, , ;
;
, ,
,
-;1
, ,
1

, - , , ,
, , , ( ) , ,
.
73

;1
,
,
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, ,
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,
.
.
,
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,
, , , () .
, . , : () ,
,
/ ; () ,
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, .

,
, , ,
( ,
1


.
74

), ,
. , , , ,
, , -, :
.
,
,
( ), .
, , ,

, , , , . . : "The value
to a given household of most services provided by local government
depends on factors other then house size. For example, the value of fire
and policy services depends on how much furniture is in a house and how
much insurance protection has been purchased" [50, 512].1
2.2. :

.
, , , , , . , , , , . ,
,
. ,

1

" , ,
, . , ".
75

, .
,
, . , ,
.
, ,

. , ,
, . , . , ,
,
,
.
, .
, , , ,
, ,
( ).
.
, . ,
,

(
), , ,
. , , , , ,
,
( ) , .
, , .
,
, ,
, .
76

.
.
.
,
. , . .
, , ( ), ,
. (revenue),
, (net cash), [10, 173].
,
,
, , , , ,
. , , , , , . ,
, ,
, (), , ().

, . 2.2.
,
W. , S=W, . 2.2.
,
. (S=0),
( . 2.2).
, (W), ,
77

, (C=W).
A

W
S

C
S

S
S

. 2.2.

,
, ,
( . 2.2). , " "
, ,
, , , , . :
,
;
;
, , ,
.1
, , ,
. ,
1

, , , , . , ,
, ,
, , . . . , , : " tax equity should be limited to a person's own use of funds, rather than be extended
across generation" (" , " [1, 237].
78


( . 2.2). ,
, ,
. ,
,
, , ,
. , , .
. 2.2.
2.2.
1


(
)

(
10%)

(
10%)
- - - - -
1
100
100
100
100
100
100

(
)


( 10%)

90
0
10

0
90
10

0
0
10
10

98,1
0,9
10,9
10,82

90
0
0
100
10
0
2
0
10
0
0
10
10

99
11
11
10

90
0
10

0
90
10

0
0
10
10

99
0
10
10

: [1, 236].

, , (earned income)
, ,
79

, . ( ),
. , ,
, ,
, ,
, , ,
.
, : , .
, , .
. [71, 102-104]. , , T ,
T

Wi

i =1 (1 + r )

i 1

+I =

Ci

i =1 (1 +

r)

i 1

B
(1 + r )

(2.4)

Wi i;
Ci i;
I ;
B .
, () t ,
t' .

T
T

Wi
Ci
B
+

(
1

)
=
+
,
I
t

T
i 1
(
1
+
r
)
(
1
+
r
)
i =1 (1 + r ) i 1

i =1

(2.5)

Wi

i =1 (1 + r )

80

i 1

T
Ci
B
+ I =
+
i 1
(1 + r )T
i =1 (1 + r )

(1 + t ' ) .

(2.6)

(2.5) (2.6) ,
t= t'/(1+t').

(2.7)

,
, " ", ,
. ,
,
,
,
,
,
( ).
, ,
.
,

. ,
, -, , ,
, , , . -, ,
.
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)
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.
81

. , :
-
,
, ;
homo economicus,

,
, , ,
, , , ..;
;
, ,
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, , , -, ,
, ,
;
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.

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.
. , , ,
.
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,
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: " ,
82

, , ; , , " [72, 352] , "


,
, , , , ,
" [72, 354].
,
, ,
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, ,
. .
, ,
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,
.
? , , , ? ? . ,
, ,
"homo economicus". .
,
83

,
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,
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, .
, () , - ,
, .1
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. :
-, ,
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();
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, . ,
.
1


,

( [73], [74] .).
84

, ""
, .
.
, , ( ), , , ,
.
, ,
,
, , , . ,
,
,
.
. ,
, .. , (sacrifice), ,
,
, , ,
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,
.
, (),
( ) .
,
,
. ,
, ,
, 85

.
,
. , , . (I)
T (T=TA+TB) , ,
, .


( ).
. ,
,
, ,
1 .
, , 1000 . ,
, 100 . , ,
,
. .. : " , , , , , , ,
.
1000 . . , 10 . . . ,

.
, 5 . . , 50 .
.? ,
" [75, 128]. 1
1

.. , , , (, 5
. .) , : ",
, 100 . . 1000 . . 5 . . , 1000 . . 10 . . . ( 5 . .).
, . ,
, " [75, 129].
, , .
86

,
MU (
). ,
,
: 1, [1, 240-241].
, : , . . 2.3.
, ( ),
, , .
, , , , , , . ,
, , (Sklmn = Sk'l'm'n),
, , nm/0m < n'm'/0m' (nm
+ n'm' = T). , , 0m' (0m' > 0m),
(nm'),
, .

. , ,
- (Sklmn = Sk'l'm'n).
. , , ,
(nm/0m > n'm'/0m'). ,
, -, , ,
-, ( ), 1

, ,
,
.
87

.
MU
u

MU
u



k
TA

TA
k

MUA
l

MUA

m
I

u'

m
I

u'



k'

MUB

l'

TB
k'

n'

MUB
TB

l'
m'

n'

m'

. 2.3.


,
.
, , . , (nm/0m = n'm'/0m').
,
, ,
, . , , 88

,

.1 ,
, . ,
, ,
, , ,
. . : " if, for instance, A is so sensitive
that he could obtain from the 5000th of a 5000 income as much
satisfaction as B could obtain from the 1000th of a 1000 one, there
would be no ground for taking money from A rather from B. But, since it
is impossible in practice to take account of variation between different
people's capacity for enjoyment, this consideration must be ignored" 2 [76,
58].
,
, . .
, " if the utility of the last penny paid by A were less than that of the
last paid by B, a reduction of sacrifice could be secured by transferring a
part of B's assessment to the shoulders of A. Thus the distribution of
taxation required to conform to the principle of least aggregate sacrifice is
that which makes the marginal sacrifices borne by all the members of
the community equal"3 [76, 57]. ,

, .
. ,
, , :
1


MU=const, MU=f(I).
2
"... , , , 5000th
5000 , 1000th 1000,
, . , , ".
3
" , , , ,

. , ,
, , , , ".
89

( ) ,
;

( ).

. , ,
,
. , -, ,
: , , () ,
(),

. .
. , ,
. ..
, : " ( ), .. , " [75, 130], , .
, , , . : " a distinction has to be
drawn between applying a single rate to the entire base and applying it
after allowing for a tax-free amount. In the former case, the effective rate
(tax as percent of base before exemption) will be proportional, white in
the later it will rise from zero and approach the bracket rate. The flat-rate
90

tax with the exemption is thus progressive in its effective rate" [25, 78]. 1
,
( ) . [25, 122-123].
. -, , ,
,
. , -, ,
, ( ),
( ).
, - , ,
.
, 60- XX 20 91% [77, 208],
31% [47, 297].
,

, "" .

"" (13%)
2001 .
2.3.


. ,
1

" . (
) , ,
. ,
, ".
91

:
, ,
( , );
, , ( , ).
,
. 2.4.

X .

X + Y .

Y .

. 2.4.

, ,
. , , , , , , , , ,
. , , . ,
. , , , . ,
92

[47, 219-220], .
, ,
, , . , . , , . ,
,
, . ,

, , .
:
,
(
,
);
, ,
( ,
) (. 2.5).

93

,
, , :
-,
( , );
-,
;
-, , ;
-, , .
- , , .
, . ,
,
, .
, , ,

, , ,
:
, , , , , , .
:
()
, 30-
,
40- , 60-
XX ;
() ( ),

( ) . 95

. ,

. , (, , , ), ,
;1
() , " ":
, ()
, ;
, , .
,
/

.
, ,
, . ,
, ( . "benefit areas", ).2 , , , , , . ,
1

: "the revenue from environmentally related taxes


averages roughly 2% of GDP in OECD Member countries. In the context of environmental
concerns, environmentally related taxes introduce a price signal that helps ensure that polluters take
into account the costs of pollution on the environment when they make production and consumption decisions" [78, 2]. (" -
2% .
, ,
,
".
2
benefit areas , , .
96

. : " , "" "". ,


" [47, 39].
,
, , , -, , , -, ,
. , , ,
: "Part at least of the financial resources of local authorities shall
derive from local taxes and charges of which, within the limits of statute,
they have the power to determine the rate" 1 [79].
, , , , ( / ) .2
,
,
: "
, ", ,

.
, . ,

, .
, 1

" , , , , ".
2
, ,
, .
, [80].
97

, " ,
, ()
, ,
,

.." [47, 179].
, :
, ,
"" (inclusive) ( )
;

(,
, ,
, ,
, ..) [25, 107-128].
, , , , ,
.
,
.
,
.
.
[1, 239]: "In the last resort, the choice of tax base cannot be made in the
theoretical vacuum. It depends on the structure of the economy in which
the taxation occurs and the "tax handles" which this structure provides. In
an agricultural society where most income is derived and consumed on
farms, the income tax approach would be extremely difficult to apply. A
tax on property or cattle, as in Colonial America, would offer a more
98

feasible way of approximating taxable capacity".1


, , ,

,
. ,
, . , ,
, .
. , ( ), (, ) ( ,
, , ..), , , , , .
, ,
,
, , .. [6, 164]. , ,
. ,
, .
, .
,
XIX,
1

" , .
, , "
", . ,
, . ,
, ".
99

XX . .
,
,
,
.

, ,
, , . , , ( ) , : -, ; -,
,
() (); -, ,
, .
. ,

( ),

,

, . , .. , .
, .
, , ,
. , , , ,
,
100

.1
, .
, ,
. International
Accounting Standard Committee (IASC) 100 .
, . , , 2000 , IASC () .

" ".

, , . ,
,
, , , 30-
( )
60% ,
20% [21, 427]. , .
,
,
, , 1

, . , , ,
. ,
, ,
. , , , , .
101

. , , (
). ,
.
. , . , .
, ,
( ).
, , , , .
.
, ,
, ,
. , , , , : " ,
, ( ,
) [70, 502]. : "
, "
[70, 501]. , ,
,
().1
1

,
100%.
, ,
( , , ),
, .
102

,
.
, ,
, (
). , , ,
, . , ,
. ("excess burden"), .
, , .
,
, . , , ,

.
, XX ,
. ,

3% ( )
. , .
,

,
.
,
:
, , . , . ,
103

[69, 474475].
,
- ,
, . , , ,
, ,
.
. (,
"true and fair view" , , ,
.), ,
, , . :
-, , ,
, ,
, ;
-, ( , .) , , , ,
,
, .

1997 .
, . , , , ,
.

104

(. 2.6).
, :

. 2.6.

, ( ,
) , , . . [1, 225], .
. [60, 437], . [69, 369]. . , , 105

. , ,

.
, , ,
. , , , , ,
, . "
" "
, , ,
" [81, 37].
,
,

. , , , ,

. , ,
.
, ,
, ,
106

. , , , ,
; , ,
..
. ,
, , , , , ,
, , , . , , -, ,
, , -, ,
.
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