Home  Journals  Finance and Credit  31(463) - 2011 August

Use of potential of the tax to incomes of physical persons in the Russian Federation and in industrially developed countries

Available online: 22 August 2011

Subject Heading: TAXES AND THE TAXATION

JEL Classification: 

Use of the potential of the tax to incomes of physical persons in russia and in the industrialized countries is obligatory condition for the development of the tax system. The author analyzed rates on the tax on incomes of physical persons, the problems of regulating incomes of citizens, its peculiarities and deficiencies in Russia and abroad.

Keywords: system of personal income taxation, the tax potential, rate of income tax, the tax burden, the progressive scale

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

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