International Accounting

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International Accounting

17(263) - 2013 May

Estimation of income taxation in Russia and foreign countries

Vol. 16, Iss. 17, MAY 2013

Available online: 13 May 2013

Subject Heading: Taxation

JEL Classification:

Ulezko O.V. PhD in Economics, Associate Professor of Department «Taxes and Taxation», the Voronezh State Agrarian University
arle4@rambler.ru

Kazmin A.G. PhD in Economics, Senior Lecture, Department «Taxes and Taxation», the Voronezh State Agrarian University
arxont-5@yandex.ru

Orobinskay I.V. PhD in Economics, Senior Lecture, Department «Taxes and Taxation», the Voronezh State Agrarian University
orob-irina@yandex.ru

In the article the questions of development of the income taxation in Russia and in foreign countries are considered. Basic elements of the income taxation are given. Comparison of rates of the progressive taxation is carried out. Such indicators, as change of population of various regions of a planet, distribution of level of the income, level of an average salary and unemployment benefits are analyzed.

Keywords: TIPP, salary, redundancy payment, tax rate, level of poverty

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

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