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Finance and Credit
 

To the problem of control regulation of income tax rate

Vol. 16, Iss. 26, JULY 2010

Available online: 16 July 2010

Subject Heading: Tax policy

JEL Classification: 

Aliev B.H. Doctor of Economics, Professor of Dagestan State University
fef2004@yandex.ru

Kagirgadjieva Z.K. Assistant of Department «Taxes and Money Circulation» of Dagestan State University
fef2004@yandex.ru

This article throws up the system of the income taxation in Russia. These existent levels of tax rates states and analyzes in details, its allocated for an estimation of the taxation’s forms, its shows us subjects and objects of the taxation, and it compares existing fiscal measures. The new in the article is precisely grouped and spread out the existing situation in Russia in the income taxations sphere. The main idea of the article is consist in essentially expanding scope of knowledge of tax specialists, financiers and economists regarding the income taxation.

Keywords: effective tax system, tax sphere, differential tax rate, progressive method of the taxation, feeble scale

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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