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Problems and prospects of the development of the personal income tax in the Russian Federation

Financial Management

Авторы

Ябурова Динара Владимировна
аспирант кафедры экономики предприятия и предпринимательства
Россия, Санкт-Петербургский государственный университет
dyaburova@gmail.com

Аннотация

The article is devoted to the personal income tax in Russia, its distinguishing features, advantages and disadvantages. Tax burden on wages in Russia is compared with the tax burden on wages in USA. The comparison is made by the parameters like the type of scale (progressive and proportional taxes), amount of contributions to the social funds and amount of deductions. As a result the conclusion is that the personal income tax in Russia needs the reformation. In a consequence of that formation, improvement of both social and demographic spheres can be achieved.

Ключевые слова

personal income tax, progressive tax, proportional tax, social funds, tax deductions, tax burden.

Рекомендуемая ссылка

Ябурова Динара Владимировна. Problems and prospects of the development of the personal income tax in the Russian Federation // Современные технологии управления. ISSN 2226-9339. — #8 (44). Номер статьи: 4409. Дата публикации: 08.08.2014. Режим доступа: https://sovman.ru/en/article/4409/

Authors

Yaburova Dinara Vladimirovna
graduate student of business economics and entrepreneurship
Russia, Saint-Petersburg State University
dyaburova@gmail.com

Abstract

Keywords

Suggested citation

Yaburova Dinara Vladimirovna. // Modern Management Technology. ISSN 2226-9339. — #8 (44). Art. #  4409. Date issued: 08.08.2014. Available at: https://sovman.ru/en/article/4409/

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Библиографический список

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