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Finance and Credit
 

The income tax of physical persons and its role in formation of the revenue base of municipal budgets

Vol. 18, Iss. 8, FEBRUARY 2012

Available online: 15 February 2012

Subject Heading: Taxation

JEL Classification: 

Vlasenkova E.А. PhD in Economics, associate professor of department «Economical and management subjects», branch of the Russian State University for the Humanities, Domodedovo
elizaveta-vlasenkova@yandex.ru

The article is devoted to problems of growth owns finance of municipal budgets and raising efficiency of personal income tax taxation.

Keywords: local budgets, income tax for individuals, tax revenues, tax rate, tax relief, tax deductions

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

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