Home  Journals  National Interests: Priorities and Security  36(177) - 2012 September

Development priorities of tax system in the Russian Federation: view from region

Available online: 9 October 2012

Subject Heading: Priorities of Russia

JEL Classification: 

In the article characteristics of the taxation of the income of individuals in the Russian Federation and the foreign states are analyzed. The need principles in preparation and realization of various options of decrease in tax burden on an example of the Republic of Tatarstan are revealed and proved. On the basis of research the model of development of tax system for ascending scale of the personal income tax and release from payment of the personal income tax of socially significant categories of the population is offered.

Keywords: tax policy, development, analysis, tax burden, personal income tax, progressive scale

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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