Home  Journals  Finance and Credit  21(549) - 2013 June

On validity of income tax in the Russian Federation

Available online: 5 June 2013

Subject Heading: Taxation

JEL Classification: 

In the article the problems of definition and classification of public goods, the concept of political public goods are considered. The approaches to determination of the validity of taxes on income are considered. The target approach to revenue and expenditures are offered. The approaches to the determination of the amount of taxes on income are considered.

Keywords: public goods, income taxes, equity income and income tax, amount of taxes, problems of motivation and tax burden

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

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