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Financial Analytics: Science and Experience
 

Analysis of resource base of the taxation of house farms

Vol. 7, Iss. 2, JANUARY 2014

Available online: 23 January 2014

Subject Heading: Taxes and taxation

JEL Classification: 

Maletskey A.A. Graduate Student, Senior Lecturer of the Department of Finance, Monetary Circulation and Credit, the Tyumen State University
maletskey@yandex.ru

The article considers the financial relations of sector of house farms. Attempt of their quantitative assessment is made, the assessment of dynamics of receipts of the taxes paid by house farms and their tax loading is carried out. Features of the current and estimated resource base of the tax relations of natural persons in a section of subjects of the Russian Federation are described.

Keywords: tax regulation, mechanism, taxation, income, household, consumer expenses, resource base, tax loading

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

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