THE IMPACT OF THE POSSIBLE CONSEQUENCES OF FLAT INCOME TAX ON ECONOMIC GROWTH INTHE REPUBLIC OF ARMENIA Текст научной статьи по специальности «Экономика и бизнес»

Регион и мир, 2020, № 1

hmp^ hmtfmhmpphgJmU hUmpm^np hhrnt^mUpUtp^ mq:qhgni.p;jni.Up rnUrntum^mU m^^ lpm ZmjmummU^. ZmUpm^hmni.pjni.Uni.-tf

UmpnjmU Ч.К

ZZ 'hrnmljmh 4luniuiliupifiuh Uljiui]bifpiu (bplimh, Ztujmummh)

[email protected]

4^nnpn2 pmntp b^mlmmj^ü hmpl^ hmtfmhmpphgnrtf, tf^mlnp m2^mmmdmtfmUml, rnüop^ülnq h^mUmm, tfnqm^m^lmmnp^ ЬфЬЦш, u^mnJmü l ^UmjnqnrpjmU hm^ntJ

Влияние возможных последствий выравнивания подоходного налога на

экономический рост в Республике Армения

Сароян К.И.

Академия Государственного Управления Республики Армения (Ереван, Армения)

[email protected]

Резюме: В этой статье на теоретическом уровне анализируется влияние возможных последствий выравнивания подоходного налога на экономическый рост в Республике Армении. Рассматриваются возможные негативные последствия выравнивания подоходного налога, сравнивая их с ожидаемыми выгодами. Теоретический анализ свидетельствует, что в краткосрочной перспективе кажется больее вероятным, что выравнивание будет препятствовать экономическому росту из-за возможного сокращения рабочего времени и низкого влияния мультипликатора потребления.

Ключевые слова: Выравнивание подоходного налога, единица труда, располагаемый доход, эффект мультипликатора, склонность к потреблению и сбережению

The Impact of the Possible Consequences of Flat Income Tax on Economic Growth in

the Republic of Armenia

Saroyan K.I.

Public Administration Аcademy of the Republic of Armenia (Yerevan, Armenia)

[email protected]

Abstract: In this article we theoretically analyze the impact of the possible consequences of flat income tax on economic growth in the Republic of Armenia. We observe the possible negative consequences of flat income tax comparing them with expected benefits. This theoretically implemented analysis testifies that in the short run it seems more likely that flattening will discourage economic growth due to the possible shortening of working time and low impact of the multiplier of consumption.

Keywords: Flat income tax, unit labor, disposable income, multiplier effect, the marginal propensity to consume and to save

Upihü hplmp dmJmüml t, 2ШРР

qmpqmgnq l mUgnrtfmj^U 2pgmü^ mümhunrp-jnrüühp hmplJmU ^n^mh^u, ^pnqphu^l hmlm^mpq^g mügnrü hU Immmpnrtf hmpl-JmU ^mpq nhd^JUhp^, npnüg^g Jh^U t]_ hmU-l^umünrü t hmplJmU hmümhmpp hmJmlmp-qp:

U^umb 1940 plm^mU^g J^l 2011p. Uh-pmnjmp Jnmmlnpm^hu 381 hplpUhp mügnrü

'Denvil R, Duncan, Economic impact of a "Flat" Tax. What have we learned from the Russian Experience?, Scholl of Public and Enviromental Affairs, Indian University, February 2012, p.

1

hU lmmmph]_ hmp^JmU hmtfmhmpphglmb hm-ümlmpq^ü: bplpühp^ ^nqü^g Ihpg^U rnmp^-ühp^ü mj^u^ hmplJmU hmlm^mpq^ pU-inrüümü 22 ^n2np m^pUhp hU mnmü^ümg-Inrü: Unmg^ü ^n2np m^pp ühpmnnrü t PmLPjmü hplpUhpp Lmml^mU, L^rnl^mU l tumnü^mü l pUnrpmqplnrJ t UpmUnl, np mju hplpUhpnrü hmümhmpphgümU mpunrUpnttf hmplhpp umhJmUlhg^U hmtfhtfmmmpmp pmpÀp ipnrjpm^m^^ umhJmUUhpnrJ qphph hmlmump Um^l^U ^pnqphu^l hmlm^mpq^

2Salvador Barrios, Euromod working paper series, Progressive tax reforms in flat tax countries, March 2019, p. 2

шühüшpшpÀ.p uшhüшüшJ^ü qpnl.Jpш^шф^ü: bp^pnpq u^qp шпш^ ßnLuшuшшü^

1ш2ÜnLpjnLÜnLÜ, шJÜnLhhшU шшpш&^hg ftnt-ü^ü^jnLü U ZnLÜqшp^ШJnLÜ: Uju qh^pntü hшшЦшÜ2шЦшü tp ш]ü, np pшphфn^nLÜ^g hhsn hшpЦhpß uшhüшü^hg^ü ш^щ^и^ йш-ЦшpqшЦnLÜ, npß üns tp ^pnqphu^

hшüшЦшpq^ шühüшgш&p ^^^ш^ф^: ßnLUШUШШÜ^ ^Ш2ÜnLp]ШÜ qh^pß hшüq^uш-üntü t ШПШ^^ 2ШШ nLUnLÜÜШU^p^Ш& qh^-php^g üh^ß, np^ щшшáшnühp^g üh^ü t^ hшüшpnLÜ hü qpш Ц^pшnüшü hш2nqnLpjnl.üß: 16.07.1998p.-^ü3 ßüqnLÜ^ш& hшpЦшJ^ü ophüu-qpp^ 2-pq üшu^ü hшüшщшшшu^шü ftnt-ишишткр 2001 p^^ü^ hntü^p^ 1-^g ш^ gntü Цшшшphg hЦшüшшJ^ü hшpЦ^ hшüш-hшpp qpnl.Jpш¿шф^ ^pnqphu^

hшpЦüшü фn^шphü: Htd^ ühg йшшЬ hшp-^j^ü ophüuqppn^ ftniumurnmü^ 1ш2ÜnLp-jntüntü ш2^шшш^шpàhp^ U qpшüg hш^шuш-phg^b h^ün^ühp^ üЦшшüшüp h^-üшш]^ü hшpЦ^ qpnL]pш^шфß uшhüшü^hg 13 rnn^nu 1 rnn^nu pшpA.p ^pnqphu^

hшüшЦшpq^ шühüшgш&p qpnl.Jpш¿шф^g4: ЛnLuшuшшünLÜ hшüшhшpphgüшü Ц^шп-üшü hш2nqnLp]nLÜß щшJÜшüш^npnLÜ hü h^ü-üшЦшünLÜ ш]q dшüшüшЦшhшш^ш&nLÜ Л^ш-^np^rnb шüшhuшЦшü pшphüщшuш й^^ш^ш]-pn^ U ßüqqp^ntü ophüuqpшЦшü фш^р^ Ц^pшnüшüp:

bЦшüшш]^ü hшpЦ^ hшüшhшpphgüшü ЦnqüüшЦ^gühpß шnшüÀ.üшgünLÜ hü qpш Ц^pшnüшü 3 h^üüшЦшü qpшЦшü hhшUшüp цшpqnLр]nLÜß, шpqjnLÜш^hшnLр]nLÜß U шp-qшpnLpjnLÜß: UшЦш]ü hшpg t шnш2ШÜnLÜ, ph ^nü^phrn ^ü^^u^ шqqhgnLp]nLÜ t ш]ü ntühüntü шüшhuшЦшü ш^ ^^ш шnшüA.^ü ^hpgpш&: Uju hшüшшhpuшnLÜ, hшшЦшщhu ^pUnp^ntü t ZZ-ntü hЦшüшшJ^ü hшpЦ^ hшüшhшpphgüшü hhшUшüpühp^ ^hpinibntp-jnLÜß шüшhuшЦшü ш^ шhuшü^JnLÜ^g:

bü^hu q^rnhüp, 25.06.2019p.-^ü ßüqntü-ZO-68-Ъ ophüpn^ фnфn^nLpJnLÜühp hü rnhq^ ntühgh]_ ZZ hшpЦшJ^ü ophüuqppntü, np^ hшüшÀ.ШJÜ 2020p.-^ hntü^p^ 1-^g ZZ-ntü hЦшüшшJ^ü hшpЦ^ ^pnqphu^

qpnLJpш^шфhp^ фn^шphü ^^шп^^т. t

3 http://www.consultant.ru/document/cons_doc_LAW_19671/

4 http://www.garant.ru/infografika/621831/

ü^шuüшЦшü hшuшшшnLÜ hЦшüшшJ^ü hшpЦ 23 rnn^nu qpni^^n^ npß hш2npqшpшp ^güh^nt t ü^ü^U 20 rnn^nu: Uju шühü^ hh-шUшüpn^ üш^шшhu^nLÜ t hшpЦшJ^ü h^-üntrnühp^ ^npnturn, npß ^b4 qüшhшшшЦшü-ühp^ hшüшA.ШJÜ ^qühini. t 26,218,853,1055 qpшü, np^ hш2^шpЦüшü ühpnq^Цшü t

usnpU php^шЬ шq]nLuшЦnLÜ (шq]nLuшЦ 1):

^hrnp t Ü2h^, np hшpЦшJ^ü hЦшünLшühp^ Ü2^шЬ ^npnturnühp^ hш2^шpЦ^ü ^hü üшu-üшЦgnLÜ

1) ü^ЦpnЛ.hnüшpЦшш^pnLpJшü ühg ühp-

^шpA.nL ш2^шшnqühp^ü hшpЦшJ^ü qnpЬшЦш^^ ^nqü^g hЦшüшшJ^ü

hшpЦ^ qnLÜшpühpß, pшü^ np шüЦш^ h^-üшшJ^ü hшpЦ^ pшqшJ^g ü^ЦpnЛ.hnüшpЦшш^-pntp^ü untpjh^rnühpß JnLpшpшü¿JnLp ш2-hшüшp шüuhЦшü hш2^шpЦnLÜ U ^^шpnLÜ hü ü^ü^q 5000-шЦшü qpшü,

с

2) Shqh^m^^ü шh^ünLnq^шühp^

n^nprn^ цhшшЦшü Ш2шЦgnLpJшü üшu^ü ZZ

ophüp^ü hшúшqшшшu^шü hш^шumшqp^ш& шüшhuш^шpnq untpjh^rnühp^ ^nqü^g цшh-hЦшüшшJ^ü hшpЦ^ qnLÜшpühpß, pшüq^ ünLjü ophüp^ü U hшpЦшJ^ü ophüuqpp^ шügnL-üшJ^ü qpntjpühp^ü hшüшщшшшu^шü ü^ü^U 2022p. qh^mhüphp^ 31-ß ühpшnJШL ShqhЦш-m^^ü шh^ünLnq^шühp^ n^nprn^ цhшш-

Цшü Ш2шЦgnLpjшü üшu^ü ZZ ophüp^ü hш-

üшщшmшu^шü hш^шuшшqp^шЬ шüшhuш-^шpnq untpjh^rnühpß JnLpшpшü¿JnLp Ш2^ш-rnnq^ üЦшшüшüp hш2^шp-

^h^nt U цшhhLnL hü hЦшüшшJ^ü hшpЦ 10 sn-^nu qpnl.Jpш¿шфn^ hЦшüшшJ^ü hшpЦ^ qpntj-рш^шф^ uшшüqшpq шüuhЦшü uшüqqшЦ^ фn^шphü:

ш^^п^ hшüшhшpphgüшü hüш-pш^np hhшUшüpühpß U ZZ шüшhuшЦшü

шnшüàüшhшшЦnLpJnLÜühpß ШJuшhq фnpЛ.hl_ hü шnшüàüшgühL ШJÜ hphf ^pUnp ntqqntp-jnLÜühpß, npnügn^ hЦшüшшJ^ü hшpЦ^ hшüш-hшpphgnLÜß Цшpnq t шqqhl_ шüшhuшЦшü

1. U2^mmmdmtfmüm^ mUnqnLpjmü pm-Um^^ фnфn^nLpjnLUß: bü^^hu ü2hg^üp, 2020 p.-^ hnLÜ^шp^ 1-^g ZZ-ntü ш2^шшш^шpàhpß

5^üшhшшш^шüühpß hü "Ïïb4 шhqh^шш4ш-

pшqшJnl.ü шп^ш hшüшqpüшü шpqjnLÜ-

pntü

Peeuon u Mup, 2020, № 1

Z/Z SnLgrnh^hkp ^UmhmmmlmU

1 2018p.-] phprnggnLtf IrnpÀnL m2]mmnrUkp]U hrnplrn^h qnphmlml] lnri]g l^ip^i^ klmtfnLmUkp 1,202,317.301,166

2 U]lpn^knUmplmm]pnLp]mU tfk^ Ukpqpmllmh ^ip^ni m2]mmnrUkp]U hrnplrn^h qnphmlml] lnri]g l¿mplmh klmJnLmUkp 20,685.316,829

3 U]lpn^knUmplmm]pnLp]mU ik^ ^Ukpqpmllmh ^ip^ni m2]mmnrUkp]U hrnplrn^h qnphmlml] lnri]g l¿mplmh klmJnLmUkp 1,181,631,984,337

4 U]lpnÀknUmplmm]pnLpjmU ik^ ^Ukpqpmllmh ^ip^ni m2]mmnrUkp]U hrnplrn^h qnphmlml] lnri]g l¿mplmh klmJmm]]U hrnpl 297,994,209,413

5 ^mU]mmkulnr klmJmm]]U hipl 23% ^m^rn^il] l]pmnJmU mpr]nLUgnLJ 271,775,356,398

6 ^tmmlmU pjntgt] hiplrn^h blmJnLmUtp] lmU]mmtulnq lnpntump 26,218,853,015

Urijniuiulj 1. 2020pi[wl]_whp. hnihilmp]i 1-Jig kliwi[inwj]ih hipl] ijpmjpiu^iuipJi ifcmfrnjuifwh mprjjnihpniiiZZ iqkmmlimhpjnipk] hwpl[wj]h klimifniinhkp] mqikgmpjiuh qhiuhiuwiuliiuh,

ipmiinil

U rpmU hmlmumpkglmà klmJnimUkpp hmp^-IkjnL kh J]muUmlmU 23 mn^nu ipnLjgm^m-inl (pmgmnnLpjmJp J]lpn^knhmplmm]pnL-pjih U SkrklmmlmlmU mk^UnLnq]mhkp] n^npm] ^kmmlmU m^mlgnLpjmU Jmu]U ZZ

opkhf] 2p2mhilhkpniJ hmplmj]U qnphmlm-lnri]g ^ih^nr klrntfrnjrn^ hipl]) ih^i] hipllnr k^iis] H^piil^: Li]1]U rp^j^i^i^kp] hkm hmtfktfmmnLp-jniU]g ^ipq t rmUniJ, np 150000 2

J]|]nU, ]h^ku UrnU 2 U i^kj^ k^rn-

tfnim umignr iipr^i^ mhop]hlnr k^rn-Jnimhkpp U pigip^il U hmpmpkpmlmU kh qpihgkLni, np] hkmUmUgU tj, pus ]u, hmUr]umUmLnL t ijh, np 2is pipÀp k^rn-tfnim usignr iipr]l iju lnln]nLpjnLh-hkp] hkmUmUgnl tj i^kj^ 2is qniJip kh usiUi^!. pigip^rn^ mniin^, ]h^p lipnr t hihqkghkL hpih, np iju iipr]l s^il ^rn-pmqm]nLJ lqnhipkpkh ]pkhg m2^mmmdm-iihil] i] iiup i^kj] 2is diiihil hmmlmgUkLnl ]pkhg phiih^^ hii hrnhqum]^ J]UUnL]U diiihil hi]l]h] hi-tfktfrnm ^hkhiLnl hnijh lii i^kj] mhop]h-inr kliinim:

ZZ-nitf inmi^npi^ku qnjnLpjnih nih] 610000 qpmUglmh m2^mmnr, np] 65 mn^nup uhU^^ kh J]h^U 150000 rpii] k^i^nn ^kpi^ij hrnp^kpp), 34,7 mn^nup' 150000-]g

J]h^U 2 J]|]nh rpii] kliinim, ]ul 0.3 sn-lnup' 2 J]|]nh rprntf]g i^kj] kliinim1.

Fh^ku h2lkg, k^iHi]^ hipl] hiii-hip^kg^ih hkmUmUgnl skr] t nLhkhnLtf hip^i^h klmJnLmUkp] lnpnmm, npp lipk-j] t Ukplm]mgUkL usnpU pkp^ih (hlip 2).

1 SlJmLUkpp ikpglib kh ZZ s^^h^iIiU pmqmj]g

bip 1. 0-15000, 150000-200000 U 2 ]l[inh iilkii kl]_ml[nLln umigur m2]umwnrhkpp. l[muhmpmà]lhpy innl]_nuni[

2ú|ü.

Ыlшp 2. hшplшJJlll hlш1ÜnLmllhpJl lnpniuß hlшlímшJ]lll hшpl]l hшlfшhшphgnLlf]lg ^ши

bü^hu hpUniü t qpшф^l^g, A U C ihrnh-pnl шügünq niq^qß ^phü^g ühp^j шgünLÜ t hlrnürnrnj ^ü hшpl^ hшüшhшpphgnLÜ^g ш^-lrn]_lnq hlшünLшühpß, npшhq X-hp^ шnшüg-pß ^phü^g ühp^j шgünLÜ t Ш2faшшшlшpÁ.^ U qpшüg hшlшuшphglшh hlшtfnLшühp^ ürn-lшpqшlß ühpшnJ ш[_ hшplhpß, Y-hp^ шnшüg-fß ^phü^g ühp^j rngüniü t hlшüшшJ ^ü hшp-üшlшpqшlß ш1 ш[_ X-^ qh^pniü: U^шdшüшüшl A, B U C lhшhpnl шügünq phlj шщ ^phü^g ühp^j шgünLÜ t qnpbnq hlшüшшJ ^ü hшpl^ qpnij рш^шфр шüuшlшü uшüqqшlnl: Uшphtfшш^lnphü, qш ^ph^ t ühp^j шgühL hhrnUrn^ lhp^.

1) ü^ü^U hшüшhшpphgnLÜß

T=0.23X, hpp X-ß qшülnLÚ t 0-150000 qpшúp

ü^2mlmj pniü, T= 34500+0.28X, hpp X-ß qшülnLÚ t 150000-2000000У

ü^2mlmj pniü, T=552500+0.33X, hpp X-ß ühb t 2 ü^nü^g,

2) hшüшhшpphgnLÜ^g hhшn Y =0.23X, X-^ gшülшgшh шpdhp^ qh^-

pniü,

npшhq X-ß Ш2^шшшlшpÀß U qprnü hш-lшuшphglшh l^pühpü hü, ^ul T-ü Ш2^ш-шшlшpÁ.^ U qprnü hшlшuшphglшh i^pul^ ühp^ hrnplnitf^g qnj шgnq hшplшJ ^ü hlrn-ünLшühpß:

4bpnÜ2J шщ ÀUшфn^hLnl ühüp ^pnq hüp uшшüш[ шüop^ülnq hlrntfnLrnühp^ U^^p-

qшlß шplшh Ш2^шшшlшpÀ^ U qprnü hшlш-uшphglшh l^pnitfühp^ qh^pniü

1) tf^ü^U hшüшhшpphgnLÜß

r Y=X-0.23X=0.77X, hpp X-ß qшülnLÚ t 0-150000 ^ г^ш^ pniü,

Y=150000-34500+0.72X, hpp X-ß qшülnLÚ t 1500002000000 pniü,

Y=2000000-552500+0.67X, hpp X-ß ühb t 2

2) hшüшhшpphgnLÜ^g hhшn

Y=0.77X, X-^ gшülшgшh шpdhp^ qh^pniü, npшhq Y-ß qrn шüop^ülnq h^Urn^ ühbni-pj niüü t, ^ul X-ß ш2faшmшlшpÁ.^ U qpшüg hшlшuшphglшh l^pühp^ tfh&nipj niüü t ü^ü^U hшplnLÜß:

U^ü^U hшüшhшpphgnLÜß U hшüшhшpph-gniü^g hhrnn шüop^ülnq h^Urn^ фпфп^ш-pj niüß ^ph^ t ühp^j шgühL urnnpU php^h ü^p^ ü^gngnl.

ЫlшpnLÜ A, B U C ihrnhpnl rnügünq niq^-qß ^phü^g ühp^j rngüniü t шüop^ülnq h^Urn^ фnLÜlg^шü hlrnürnrnj ^ü hшpl^ hшüшhшpphgnLÜ^g hhшn, ^ul A, D U E ihrnhpnl rnügünq niq^qß шüop^ülnq hlrnürn^ фп1_111д11ш11 if]ili^li hmifmhmpphgni_ifji:

Ыlшp 3. Shopjihlnq hlшlím]l ifinifinjunLp-jnLÜp hlшlímшJ]lll hшpl]l hшlíшhшpphgnLlí]lg ^ша

Süшhuшq^шnLpJ rnü rnhunipj шü ühg шü-hшшшlшü rnnrngrnpl^ lnpß püüшplhL^u ü2lniü t, np ш2^шшшlшpÀ^ ш^р (шJ uшhq ^nupp qüniü t «üшpnLp ш2^шшшlшpЛ.^» ürnu^ü, npp ^^ ühpшnnLÜ hшplhpß, rnj l lhp^ шuшh qш lhprnphpniü t шüop^ülnq hlшüш^ hrnüqhgüniü t шnш2шpllnq Ш2^ш-шшdшüшüшl^ prnürnl^ шlhLшgüшü, uшlшJ ü npn2шl^ urnhürnü^g hhшn ш2^шшшlшpÀ^ ш^р шшünLÜ t üprnü, np pшpÀp ш2^шшш-lrnpá. uшшgnq ш2^шшnqühpß qnhшphpnLÜ hü

pphUg m2^msmdmfmU^p fp fmup p oqnts pphUg mqms dmfmUm^p: ZmfmqphLn^ mU-hmsm^mU mnmgmplp lnpp h^mfsmj pU hmplp hmfmhmpphgntfpg hhsn sUoppU^nq h^mfsp ^n^n^ntpj ntUU mpsmhmj snq lnpp hhs qpm^p^nphU lmpnq hUp gntj g mm[ hUm-pm^np m2^msmdmfmU^p sUnqntpj mU ln-pnuiuip:

Lljmp 4. Uhhminmljmh mnm^mpljp ljnpp mqijhgnLpjnihp hljmilinmjph hmpljp hmifmhmpphgmifpg hhmn

Q-pm$plpg ^mpq t qmnUntf, np hph fpU^U hmfmhmpphgntfp h^mfsp gmU^mjp fm^mp-qm^p ntUhUm^nt hmfmp ^mhmUglntf tp L3 sUnqntpj mU m2fcmsmdmfmUm^, m^m hm-fmhmpphgntfpg hhsn mnmgmpl^nq m2^m-smdmfmU^p U^mqntf t qmnUm^n^ L2:

U2^mmmdmfmUmlp lnpusp hhsUmUpn^ mUhmsp h^mfsp lnpntusp ^mph^p t Uhp-lmj mgUhL hhsUmL pmUmAUn^

(L3 - L2)*y, npshq" y-p qm fpm^np m2^msmdmfmUm^p ImpA-mspntpj ntUU t hmfmhmpphgntfpg hhsn:

Uj u mfhUp hhsUmUpn^ ^hsm^mU pj nt-ghpg ^hpmpm2^^nq h^mfntsp p oqnts m2-^msnqUhpp ^U^mqp mnmUApU mUhmsUhpp m2^mmmdmfmUmlp lnpusp hhsUmUpn^ mUhmsUhpp hlmfntsUhpp lnpusp hmUpm-qntfmpp ¿m^n^, mj l ^hp^ IL= 26,218,853,015 -ZT£=jfLn.+ h - LM* yi, npuitq IL-p m2^mmmdmfmUmlp u^qpUm^mU sUnqntpj mU U^mqfmU hhsUmUpn^ u^qpUm-lmU ^hpmpm2^^nq h^mfsp lnpntusUhpp huitipuiqnuiuipti t, Ltt+vli ui2juuiuiuitipliti hms^mg^nq u^pUm^mU dmfmUm^p sUnqnt-pjntlili t, Ln-p hiuifiuhiupphgntifjig hhuin iu2"

^msmUppU hms^mg^nq dmfmUm^p sUn-qni_pjni_hh t, y£-h hiuifiuhiupphgntifjig hhuin sUoppU^nq h^mfsp fhbntpj ntUU t fhl fpm-lnp m2^msmdmfmU^p qh^pntf

2. ^hmmlmU bm^uhpp U u^mnJmU tfni.|_-

SUshumqpsntpj ntUpg hmj Usp t, np ZbU-U ^m^^ntf t 3 hqmUm^n^, npnUgpg fh^U tL hmUqpumUntf t bm^umj pU hqmUm^p, npp fpgngn^ ZbU-U mpsmhmj s^ntf t hhsUmL

GDP=C+I+G+NX, npshq' C-U u^mnntfU t, I-p hmfm^mnU Uhp-qpntfUhpp, G-U ^hsm^mU bm^uhpp, pul NX-p mpsmhmUfmU U UhpfntbfmU smpph-pntpj ntUp: b^mfsmj pU hmplp hmfmhmpphg-JmU hhsUmUpn^ shqp t ntUhUntf ZbU-p bm^umj pU fmup lhpmpm2^ntf ^hsm^mU bm^uhppg qh^p u^mnfmU bm^uhp, npU pp hmJmqmmmu^mU mqqhgntpj ntUU t qnpbntf ZLU-p lpm fpmdmfmUml mqqhjnl UmU ZLU-p fUmgmb pmqmqpp^Uhpp lpm: Uj u mq-qhgntpj ntUU pp qpuUnpntfU t usmUntf JnL]_-spmp^msnpp t^h^sp fpgngn^: UntLsp-mplmsnpp t^^h^sp tntpj ntUp lmj mUntf t UpmUntf, np j ntpmpmU^ntp bm^u llpUp qm u^mnfmU &m^u, Uhpqpntfmj pU bm^u lmf ^hsm^mU bm^u, 2qpmj m^mU nhmlgpmj n^ hmUqhgUntf t ZLU-p pmqfm^mspl m^p, npp fhbntpj ntUp npn2lntf t k qnpbm^gn^: ^npbm-lpgp hm2^mplhLnt hmfmp oqsmqnpb^ntf hU mj U^pup fhbntpj ntUUhp, pU^^pupp hU uqmn-fmU U ^Umj nqntpj mU umhfmUmj pU hm^nif-Uhpp: tfmfmUm^pU, ntuntfUmupphLnl uqmn-fmU, ^Umj nqntpj mU U UhpqpntfUhpp tntpj nt-Up, ^hjUup h^hL t lmpUnp hqpmhmUqfmU, hmfmA.mj U npp ^Umj nqntpj ntUp ^m^^mb t n^ ph snlnumqpntj pp fhbntpj ntUpg, mj l h^mfsp fm^mpqm^pg: Uj upUp, ^Umj nqntpj mU mnmg-Umj pU mqqmlp qm mn^m h^mfntsU t, mj l n^ ph sn^nup2: Zm2lp mnUhLn^ qm h^mfntsp lmphLp t Uhplmj mgUhL np^hu u^mnfmU U ^Umj nqntpj mU hmUpmqntfmp.

Y=C+S: Uj u qh^pntf pU^^hu u^mnntfp, mj U^hu tL ^Umj nqntpj ntU hmUqpumUntf hU ^ntU^gpm h^mfspg

The Keynesian Revolution and its Critics, Issues of the Theory and Policy for the Monetary Production Economy, Gordon A. Fletcher, 1987, 1-st editon, p. 69

C= a+MPC*Y,

S= -a+MPS*Y, npsbq

a-h m^snünU u^inntiü t, MPC-p uqmn-imh umhJmüi]]ü hmlntJp, ]ul MPS-p ]йш-jnrntpjmü umhJmüi]]ü hm^ntUp, ijusbr]g hbsUnttf t, np MPC+MPS=1: MPC-p гш ibl i]minp ьцшиш] фпфп]п1р]шь hbsUmüpni u^mnümü Ubbntpjih фпфп]пLp]ПLÜü t: Uju]üpü, bpb MPC=0.6 i]minp, ]ul ipmgntg]^ blmüntsp lmqüntü t 100 ü]iinp, шцш Lpmgntg]^ u^mnümü bm]ubpp llmqübü 60 i]minp: Uju mübüp hi2i] inüb^ni, mjdü lmpbj] t qüihisb]_ цЬшшЦшЬ bm]ubp] üntLs]m]lmsnp] qnp&il]gp, nph ntü] hbsUiL pmüm^Up

Y= G+MPC*G+MPC*MPC*G+.. ,.=G/1-MPC=G/MPS, npshr]g k=1/MPS:

SijiL rb^pntü, bpb G=100 i]minp, ]ul MPC-h süsbuntpjmü ümu2smpni hi^mump t 0.6-], шцш k=100/0.4=250, mju]üpü 100 inp цЬшшЦшЬ bm]up pbpnii t250 ü^m^np ЬЦшИпъш: ^ür]pü mjL t hmplbp] hiiqbgJmh ^ipiqmjntJ: liplbp] üimqbgnttfp pbpnii t mühmsübp] blmJnLshbp] libugiiû, um^mjü ршй] np ЬЦшИш] tf] Hup lmqintJ t ]üi]nrnLpjnLÜp, шцш 100 i]minp hmplbp] hiiqbgJmh ^ipiqijnttf u^mnniip ЦШ^Ь-^шйш 60 tf]ii_npni, ]ul 40-p Intrri] ]hm-jnrntpjnLÜp, ntus] hmplbp] hiiqbgJmh JntLs]m]lmsnp] qnp&il]gp Intübüm hb-sUiL sbupp

100*MPC+100*MPC*MPC+100*MPC*MPC*MPC=MPC/ 1-MPC=100*MPC/MPS,

Uju]üpüx hmplbp] hiiqbgJmh mpuntü-pntU JntLs]^LMmsnpp ImqJntJ t фпpp JbbnLpjnth, ршй цЬшшЦшЬ bm]ubp] ^ipmqmjnii tp, ]ul smppbpntpjnLÜp hbhg ]pbh]g ^p^n^nti t G tfb&ntpjnLÜp: UsmgintJ t, np цЬшшЦшЬ bm]ubp] U u^mnHh bm]ubp] JntLs]m]lmsnp] hm-imump Ubbntpjih rb^pntJ hmp-

l] hmUhmppbgnii^g hbsn ulqphilmh 2p2iünii ZLU-ü йш]Ц]й] hiUbUs IpntU t 26,218,853,015 rpmi] ^npntus: lipg t inigmhnLj, pb ibpgüiliü

mqrbgntpjnLÜp ZLU-] ipm b^iHi^h hmp-l] hmUhmppbgnii^g hbsn: Uibh Цш]-^шЬ t цЬшшЦшЬ bm]ubp] U u^mnHh Ьш]-ubp] tфblш]g: Um^mjü,

Цш i] hiüqitfiüp, npp ibq npm^m^bu

hüipminpntpjnLÜ Цшш qhmhmsbL rpmhg ibpgümlmü mqrbgntpjnLÜp: Ipm tntpjntüp ImjibntJ t hbsUiLntJ.

£шй] np Ь^шш^шш^Ь hmpl] hmiihip-pbgnttf]g h]üüшlшüпLÜ 2ihntJ bh pmpA.p ЬЦшИпгш usmgnrhbpp, ]ul m^bL pmpA.p usignr mühmsübp] u^mn^mü hm^nL^p pürhmüntp blitfsnttf gmbp Jiubipid^h t ImqJntJ U фпpp JbbnLpjnth t

liqtfnttf, шщш ImpbntJ bhp, np hitfihip-pbgntJ]g hbsn цЬшшЦшЬ bm]ubp] JntLs]-m]lmsnpp phrhmbntp shsbuntpjih Hu2-smpni ibb li]h], pih u^mnJmh

JnLLs]^L]lmsnpp: ^pm bh HijntJ

hiU lismpimb hmpgimh iprjnLhphbpp, npnhg hiJi^mjh 0-150000 rpmi usignr-hbp] u^mnJmh hm^nL^p liqimtf t

Jnsminpmqbu 0.95 150000-2000000

usmgnrhbp^p' 0.71 ]ul 2000000-]g

i^bL qntJmp usmgnrhbp] 0.52 tf]iinp: lipgimh sijiLhbpp bbpin^mb bh usnpU pbpimb irjnLumlntJ (irjntuil 2):

Uilijh цЬшр t hmU hi2i] inhbL, np 2^Lh.-]g i^bL qntJmp usignrhbp] sbum-lipmp l2]np ImqJntJ t phrhihnLp Ш2]ш-snrhbp] 0.3 sn^nup lii 1830 impr, ntus] hmpl] hmJihippbgimh mpr-jnthpntJ A-Uiinpinr u^mnJmh hmlimh i]-gntgih]2p llmqi] insm^npi^bu 0.7

ZLU-] insm^np phrhmbntp ^npntusp s^jiL rb^pnttf lmpb|] t bbplmjighbL hb-sUiL lbp^.

TIL= 26,218,853,015/(1-MPC) -((26,218,853,015-h - Lh) wyí)/(l-MPC) - 26,218,853,015)= i Lk - Llil * yi)/(l-MPC)+26,218,853,015

Hpsbr 1-]h JbbnLpjnthp gnLjg t цЬшшЦшЬ bm]ubp] JntLs]m]lmsnp] tфblшp, 2-pr tfbbnLpjnthp hmJihippbgimh mpunthpntJ u^qphmlmh Inpus] tfbbnLpjnLhh t, ]ul 3-pr JbbnLpjnthp ]pbh]g hbpmlmjmg-hntJ t hmJihippbgimh iprjnLhpnLtf uqmn-imh bm]ubp] JntLs]m]lmsnp] tфblшp hi2i] шпшЬ hiU ш2]шшшdшüшüшl] lnpu-ш] hbsUmhpni ЬЦш^ш] hhipm^np ^npntu-sp:

LbpJnLbJmh mqqhgnt-

p-jnibp: bh^^bu h2bg]hp, hmJihippbgimh

b^wUS^ umUqqmlp

0-150000 150000-20000000 2000000 h m^hit

MPS MPC MPS MPC MPS MPC

0 1 0.79 0.21 0.47 0.53

0.1 0.9 0.2 0.8 0.32 0.68

0 1 0.42 0.58 0.39 0.61

0 1 0.35 0.65 0.4 0.6

0.15 0.85 0.19 0.81 0.6 0.4

0 1 0.3 0.7 0.63 0.37

0.2 0.8 0.05 0.95 0.5 0.5

0 1 0.2 0.8 0.5 0.5

0 1 0 1 0.32 0.68

0.1 0.9 0.44 0.56 0.37 0.63

0.1 0.9 0 1 0.44 0.56

0 1 0.4 0.6 0.33 0.67

0 1 0 1 0.43 0.57

0 1 0.75 0.25 0.76 0.24

0.1 0.9 0.3 0.7 0.67 0.33

0.05 0.95 0.29 0.71 0.48 0.52

UrjnLumli 2. Uiqmnilmh h JuhmjnqnLpjmh hiuljifiuh ilhbnLpjnLhhhpp hlpuiiiniujph mmpphp

uiuhijrpuljhhpp qhiqpnLii

hhrnhmüpn^ pmpdpmünLtf hü 150000-2000000, ^ü^ihu ümh 2 Jjü. h m^h^ m2^mmmlmp& ummgnr 213500 m2^mmnrühp^ müop^ü^nr hlmimmp: Uju ^tfphp^g h^tfümlmümi pmpÄp h^mUmm ummgnr m2^mmnrühp 2is ihiphpnti frphüg jntpmhmmntl imhmüg-imüpühp^ pm^mpmptfmü üimmm^n^ Ä.hnp hü phpntü ipu^g ühpünLb^mb m^pmüpühp, ^ü^ihu ümh imm^^pnLÜ hü qpmüp hmmnt^ ^ümhpühmmj^ü ^mjphp^ ü^gngn^: ßmü^ np ühpüniMmü dmümüml qnLtfmpühpp qnLpu hü hnuntü, ipmüp mjjüu ^hü bm^u^nLÜ hplp^ ühpuntü mipmüpühp^ ^mü bmnmjntpjntü-ühp^ A.hnp phpimü ^pm, ntum^ mpqhjmlnLj hü tfnqm^iLMmmnp^ hhmmqm mqqhgmp-jnLüp: Zhmhmpmp, mju qnp&nüp üntjü^hu ihmp t mnüh^ h^mim^ hmtfmhmp-

phgtfmü hmtfmmhpumnLtf: Ipm hhmhmüpn^ ¿LU-^ püqhmünLp ^npnLump hmtfmhmpph-gntJ^g hhmn Imphj^ t ühplmjmgühj_ hhmhmj_ pmümA-hn^

TIL=I^= j (LK+ lk - LT«) * yi)/( 1-MPC+MPM)+26,218,853,015

UjnLu Inr^^g, h^mim^ mjü Hup, npp uimn^h^ h ^ümjlh]_ t, h npp ImqUmtf t 26,218,853,015*MPS, hhrnmqmjntJ lmi uqmn-

^nttf npihu m^müq ühpqplni_i t pmü-lntJ: bph tfhüp püqmühüp, np MPS=MPS1+MPS2, mim MPS1*26,218,853,015 lühp^mjmgü^ hhmmqmjnLtf u^m^nr qntJm-pp, ^ul MPS2*26,218,853,015 npqhu m^müq ühpip^nr qntimpp: frümj^nr qntimp^g npn-Jmu^ uimnntip imjtfmümlnplmfc t mjü hmüqmtfmüpn^, np dmtfmüml^ püpmg-pntJ hmtfmhmpphgnttf^g hhmn müop^ü^nr h^mim^ mlhjmgnLtf ntühgnrühpp mhuühjnl, np müop^ü^nr h^mim^ tfh&mgnttfp IpntJ t hmtfhtfmmmpmp ^mjntü h hplmpmdmtflhm püntjp, npn2ml^ ¿m^n^ tfh&mgünttf hü ^phüg uimnimü hm^ntip üm^l^ü^ hmtfhtfmm: Uju hmüqmtfmüpp püümpllh t ^ü^ihu U^^pnü mjüihu t]_ ipmü^n Unq^jjmü^ h ft^mpq PpnLtfphpq^ Inr^^g: ip^qtfmüp mjü

c

A.hmlhpih]_ t npihu ImjnLü h^mim^ h^^n-

) \ c

phq, ^ul Unq^jjmü^ü h PpnLtfphpqp Ijmüp^ g^llt mhunLpjnLü1: Fü IhpmphpnLtf t npihu m^müq ühpqp^nr qnL^mpühp^ü, mqm ^hp-2^üu n^ J^mjü hhmmqmjnL^ hmüi^umümJ t npihu ühpqpnLJmj^ü bm^u, mj^h tf^ ^nr^^g mlmüqmmnL^ü phpnLi t hpm2^m^nplm6

Macroeconomics: an Introduction, Chapter 11, Keynesian Fiscal Policy and the Multipliers, Internet Editing as of January

1, 2006, Copyright 2006 by Charles R. Melson, p. 9

mn^numj^ü qnrtfmpühp" np^hu ühpqp^mfc m^müq^ q^ümg hmmnrgnrtf, üjnru ^nqü^g pmü^p ^mp^m^nphn^ mjq qnrümpühpp mjL ^mqtfm^hp^nrpjni.üühp^ü, ummünrü t ^mp-^mj^ü mn^numj^ü qnrümpühp: Uju^üpü hp-^mpmdmü^hm ^mp^m&pnrü mhq^ ^nrühüm ZbU-^ m£, npp ^püqnrü^ hhsümL rnhupp" FI=(26,218,853,015*MPS1/1-MPC)+(26,218,853,015*MPS2/1-MPC)+ 26,218,853,015*MPS2*£1 -+ r}№+26,218,853,0 r/12

26,218,853,015+26,218,853,015*MPS2*£ (1+ r/12

(-TT-)*n-l), nnuitn

i-ii+t^r"

26,218,853,015*MPS2*(('

r/12

——)*n-1)2-p

i-ilH^i"

pmü^ ^nqü^g ühpqpnqühp^ü ^mp^m^nph^nt q^ümg ummg^nq mn^numj^ü qnrümpühpü hü (mjushq n üh&nLpjnrüp mmp^ühp^ mü^uühp^ p|it|ü t), 26,218,853,015* MPS2*£l + t>n uitluiü-qmmnrühp^ ummgmb ^hpgüm^mü qnrümp-ühpü hü, npnüp ühpmnnrü hü ^ü^hu u^qp-üm^mü m^müq^ qnrümpp, mjü^hu tL qpm q^ümg hm2^hqp^nq mn^nuühpp:

ZmümqphLn^ mqmqm h^mümmühpp hüm-pm^np ^npnrumühp^ hhs ^nrühümüp NG=FI-

TIL=26,218,853,015+26,218,853,015*MPS2* (1 -+ r}11 +

r/12

26,218,853,015*MPS2*((

■)*n-1)-

i^jtXn+h- LW)*yi)/(1-MPC+MPM) -

26,218,853,015 =

26,218,853,015*MPS2*

(Lh. + h - Lhl * y*/(1-MPC+MPM), npmtq"

NG-ü qm qnrm mpqjnrüpü t hmümhmp-phgnrü^g hhsn: Ujushq ^hmp t hm2^ mn-ütq, np 2j£=J (Lk + ft - Lft) * yi, Cl + r}11 Ü

:.--' L~ " II Üh^nLpjnLüühp^ Üh2 n

^mpmühmpü nrü^ ü^müqmümjü smpphp ü2müm^ntpjntü: PmümÄü^g hhmünrü t, np

^mp^mdmü^hm ^mp^m&pniü m^h^ ^pmmh-um^mü t p^nrü h^müm^ hmümhmpphgümü pmgmum^mü mqqhgntpjntüp mümhum^mü m^^ ^pm:

Uhp ^hpinL&nLpjnLüp h^üüm^münrü ^pnrü tp mhum^mü pünrjp: Uhüp püqnrühg^üp, np püqhmünrp ümu2smpn^ ^hmm^mü, uqmn-ümü ü ühpqpnrtfmj^ü fcm^uhp^ ünqm^m^-^mmnpp ünLjü tfh&ntpjntüü t: O-np&üm^münrü mühü ^ü^ t üpmü^g, ph ZbU-^ pm-

qmqp^ühp^g np^ ünqm^m^kmmnpü m^h^ nrdhq mqqhgnrpjnrü püqhmünrp mpq-

jnrüp^ ^pm ü, hph mjq^u^ü L^ü^, mqm mümhum^mü np^nrüühp püqnrüh^u mnm^h nt2mqpnLpjntü ^hmp t qmp&ühL hhüg mjq mqphqmm^ü:

Oqmmqnp&^mb qpm^müntpjmü gmü^

1. R. A Musgrave and Tun Thin, Income Tax Progression, 1929-48, Journal of Political Economy, Vol. 56, N 6 (Dec., 1948), pp. 498-514

2. William G. Gale, Simple, Efficient, Fair, Or is it? The

Flat Tax in Theory and Practice: The Brookings Review, Vol.16., N 3 (Summer 1998), pp. 40-44, Brooking Institutional Press

3. An Economic Evaluation of the Economic Growth and

Tax Relief Reconciliation Act, 2001

4. R. Melson, Macroeconomics: an Introduction, Chapter

11, Keynesian Fiscal Policy and the Multipliers, Internet Editing as of January 1, 2006

5. Denvil R. Duncan, Behavioral Responses and The Equity Effects of Personal Income Taxes, 2011

6. Denvil R. Duncan, Economic impact of a "Flat" Tax. What have we learned from the Russian Experience?, Scholl of Public and Enviromental Affairs, Indian University, February 2012

7. Salvador Barrios, Euromod working paper series, Progressive tax reforms in flat tax countries, March 2019

8. http://www.consultant.ru/document/cons_doc_LAW_ 19671/

9. http://www.garant.ru/infografika/621831/

10. http://www.petekamutner.am/

11. http://www.minfin.am/

12. https://vsezaimyonline.ru/reviews/protsenty-po-kreditu.html

CdaHa/^müäüqhi 124.12.2019 Pe^H3upoeaHa/0-pwfanutfhi f 27.12.2019 npuHxma/^faqnifatfhi f 8.01.2020

2 https://vsezaimyonline.ru/reviews/protsenty-po-kreditu.html