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Financial Analytics: Science and Experience
 

Tax regulation of the personals income in Russia: problems, assessment of efficiency, improvement direction

Vol. 5, Iss. 30, AUGUST 2012

Available online: 7 August 2012

Subject Heading: Taxes and taxation

JEL Classification: 

Vasilyeva M.V. PhD in Economic Sciences, Associate Professor of department "Theory of Finance, Credit and Taxation", the Volgograd State University
Volgograd-sience@rambler.ru

Demin A.D. Student of the Institute of World Economy and Finance, the Volgograd State University
daddd1990@mail.ru

In the article the mechanism of realization and prospect of development of a modern state policy of the taxation of the income of individuals in Russia are investigated, the directions of increase of efficiency of the tax regulation directed on the solution of key social problems, citizens providing wellbeing and stable economic development of the country and regions are proved.

Keywords: tax regulation, privileges, stimulation, policy, tax on the income of individuals, justice, function

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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