Main directions of the individual income tax improvement

Автор: Ramazanova Bariyat Kurbanovna

Журнал: Теория и практика общественного развития @teoria-practica

Рубрика: Экономические науки

Статья в выпуске: 4, 2013 года.

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The individual income taxation is an essential and promising area of the tax reform. The article covers some questions of the individual income taxation improvement. The author carries out a research of the undertaken reforms in Russia and their effectiveness, and considers prospective variants.

Individual income tax, progressive taxation, tax deductions

Короткий адрес: https://sciup.org/14935335

IDR: 14935335

Статья научная