Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

10(139) – 2009 April

Analysis of personal income tax receipts

Vol. 8, Iss. 10, APRIL 2009

Available online: 18 September 2009

Subject Heading: Tax regulation

JEL Classification:

Ilyin А.Е. Doctor of Economics, associate professor, Head of the Department of «Taxes, taxation and financial management»

Ilyina G.V. Cand. Sc. (Economics), assistant professor of the Department of «Analysis and audit», State Agricultural Academy of Kursk ;

The article deals with the results of the analysis of personal income tax receipts. The study revealed a steady trend of increasing the percentage of personal income tax in the tax receipts of the country. Most regions of the Central district form increment of consolidated budgets income by means of personal income tax. Studying the reasons for changes in personal income tax caused to draw a conclusion about close relation between tax receipts and income differentiation of the population. That is why today’s personal income taxation does not reduce poverty, nor provides its social security.

Keywords: taxation, policy, receipts, percentage, rate, correlation, regression, personal income

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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