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Finance and Credit
 

Minimization of income tax for individuals with use of auxiliary method

Vol. 18, Iss. 21, JUNE 2012

Available online: 1 June 2012

Subject Heading: Taxes and taxation

JEL Classification: 

Pylcyna M.V. PhD of Historical Sciences, Associate Professor of department "Law and Law Enforcement", Voronezh State Agrarian University
pmvistoria@mail.ru

Kazmin A.G. PhD in Economics, Senior Lecturer of department "Taxes and Taxation", Voronezh State Agrarian University
arxont-5@yandex.ru

Orobinskay I.V. PhD in Economics, Senior Lecturer of department "Taxes and Taxation", Voronezh State Agrarian University
orob-irina@yandex.ru

In the article questions of historical development of the income taxation in the Russian Federation at the end of the XX century, ways of optimization of the taxation of the income of individuals, ways of decrease in tax payments for the enterprises, and also the questions of distribution of tax loading on various groups of the population are considered.

Keywords: TIPP, wages, optimization, tax loading, level of poverty

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

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