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Прямые и косвенные методы перераспределения доходов
Распределение доходов

Перераспределение доходов осуществляется прямыми и косвенными средствами.

Прямые каналы перераспределения идут через бюджет. Государство, собирая налоги, аккумулирует их в бюджете, чтобы затем использовать  их на социальные программы, пособия по безработице, выплаты.

Организация перераспределения доходов путем административного манипулирования ценами несовместима с рыночным хозяйством. Например, в централизованной плановой экономике бывшего СССР этот способ широко применялся. Гос-во не только административно устанавливало цены, но и преднамеренно фиксировало некоторую их часть в виде налога с оборота, присутствовавшего в ценах большинства пром. товаров. Через налог с оборота действовал социальный канал перераспределения доходов от покупателей к бюджету. Затем гос-во с помощью бюджетных дотаций, поддерживавших низкие гос. цены на некоторые продукты питания, возвращало населению часть доходов, изъятых с помощью налога с оборота.

Неэффективность налога с оборота, как канала перераспределения доходов, доказана многими годами его использования: во-первых, сумма налога превышала объем дотаций; во-вторых налог с оборота присутствовал как в дорогих товарах (автомобили, ковры, …), так и в дешевых, что устраняло перераспределительный эффект. В-третьих потребитель получал компенсацию, когда приобретал много товаров по низким гос. ценам, но при тотальном дефиците товаров компенсаций получить практически было нельзя. Т.е. налог с оборота превращался в дополнительный акцизный налог, которым гос-во облагало все население страны.

К косвенным методам перераспределения доходов относятся благотворительные фонды, льготное налогообложение для малоимущих слоев населения, предоставление бесплатных услуг государственного образования и здравоохранения малообеспеченным, гос. контроль цен на монопольных рынках.

Благотворительные фонды полностью согласуются с существующим господствующим в рыночном хозяйстве принципом рационального поведения: решение богатого поделиться с бедным продиктовано лишь его желанием, а не навязано принудительно. Гос-во освобождает от налогообложения доходы, идущие на благотворительные цели.

Названные методы косвенного перераспределения, помогая сделать распределение более справедливым, не оказывают отрицательного воздействия на рыночные процессы.


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