Home  Journals  Finance and Credit  12(492) - 2012 March

Problems of taxation of the incomes of the physical persons in the Russian Federation and the method of their solution

Available online: 21 March 2012

Subject Heading: Taxation

JEL Classification: 

In the article the problem of the taxation of labor in the regions, connected with the low level and the income difference of population, the expansion «shady» wage payments. The analysis of the consequences of the application of different methods of reforming the tax to the incomes of the physical persons is made. It is concluded that the need of increasing the standard deductions by the children to the value of the living minimum, and also the decrease of the rates of insurance payments into the state non-budgetary funds.

Keywords: tax policy, tax to the incomes of the physical persons, the insurance payments, the tax privileges

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

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