Home  Journals  Finance and Credit  46(478) - 2011 December

The optimum income taxation in Russia: the compromise between efficiency and equality

Available online: 2 December 2011

Subject Heading: Taxation

JEL Classification: 

The questions of creating an optimum tax system in Russia are analyzed in this article. The special attention is paid to the research of influence of various models of the income taxation on its efficiency - both proportional and progressive. Changing of state fiscal incomes and pure tax losses is studied at various models of the taxation for the purpose of revealing Russia’s economy most preferable one at the present stage of development.

Keywords: taxation, tax policy, proportional taxation, progressive taxation, income taxation

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

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