Yaburova Dinara Vladimirovna
graduate student of business economics and entrepreneurship
Russia, Saint-Petersburg State University
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.
personal income tax, progressive tax, proportional tax, social funds, tax deductions, tax burden.
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