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International Accounting
 

Personal income tax: Current trends and determining factors

Vol. 20, Iss. 23, DECEMBER 2017

PDF  Article PDF Version

Received: 9 August 2017

Received in revised form: 31 August 2017

Accepted: 20 September 2017

Available online: 14 December 2017

Subject Heading: Tax and taxation

JEL Classification: H20, H26, H61, J31, J46

Pages: 1380–1391

https://doi.org/10.24891/ia.20.23.1380

Kolesnikova O.S. Amur State University, Blagoveshchensk, Amur Oblast, Russian Federation
kolesnikova.o.s@yandex.ru

Importance The article discusses the current trends in the personal income tax development and factors, that determine it.
Objectives The study aims to provide a rationale for groups of factors contributing to the development of current trends in the income tax of individuals.
Methods For the study, I used the methods of statistical and comparative analyses, and the discrepancy method.
Results As a result of the study, I found a high dependence of the income tax on individual persons in the consolidated budget of the Russian Federation on the identified groups of factors.
Conclusions Socio-economic factors that determine not only the state of the tax base and number of taxpayers, but also their willingness and ability to pay the tax in good faith and in full, have the greatest impact on tax revenue to the consolidated budget of the country.

Keywords: TIPI, salary, wage rate, shadow economy, informal employment

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