Home  Journals  International Accounting  18(216) - 2012 May

Features of the income tax of physical persons in Russia

Available online: 14 May 2012

Subject Heading: Taxation

JEL Classification: 

In article the income tax of physical persons in Russia is considered, the basic attention is given the proportional rate of the tax which is the feature of surtax in Russia. Also the attention of history of surtax and its evolution in Russia is presented. Comparison of the rate of the tax to incomes of physical persons is spent to Russia with rates of surtax of the leading economically-developed countries. The basic attention is given comparison with Great Britain - founder systems of collection of the tax from labor incomes of the population for the purpose of use of positive experience of Great Britain in surtax application.

Keywords: tax, income tax, tax rate, proportional rate of tax, global system of the taxation, shedule taxation system, taxation ascending scale

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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