Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

32(125) - 2009 October

Peculiarities of income taxation and necessity of income tax rates differentiation in the economic crisis conditions

Vol. 7, Iss. 32, OCTOBER 2009

Available online: 23 November 2009

Subject Heading: BUDGETARY REGULATION

JEL Classification:

Egorov E.G. Doctor of Economy, Professor, Director of the Northen Regional Economy Institute
8 (4112)35-11-08

Gulyaev P.V. Cand.Econ.Sci. managing sector, Institute of the regional economy of the North
8 (4112) 35-53-11

The article focuses on the peculiarities of income taxation and gives proofs of the necessity of income tax rates differentiation in the economic crisis conditions.

Keywords: taxation, tax rate differentiation, regional tax policy

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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