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Finance and Credit
 

Influence of the income proportional taxation on the supply of labor

Vol. 17, Iss. 14, APRIL 2011

Available online: 1 April 2011

Subject Heading: Taxation

JEL Classification: 

Mamonova I.V. associate professor «Anti-recessionary management, taxes and taxation», Kuban state university
i-mamonova@mail.ru

Alenikov A.S. teacher of chair «Anti-recessionary management, taxes and taxation», Kuban state university
as9882@mail.ru

In a modern economic situation in Russia necessity of researches of influence of the taxation on behavior of an individual is more and more realized. In this work the influence of the tax policy of the Russian Federation on behavior of the taxpayer on the labour market is researched. The effect of using proportional tax rates is separately researched. The conclusion about the dependence of kinds of income taxes rates and degree of labor supply is drawn, taking into account action of effects of the taxation.

Keywords: taxes, the taxation, a tax policy, the taxation theory

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

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