The problem of introduction of progressive taxation of incomes of physical persons in Russia
Автор: Sideeva D.R., Sazanov O.V.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 12 (55), 2018 года.
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This article is devoted to the review of the tax rate on personal income and the possibility of its change in Russia. At the moment, the personal income tax rate is 13%. At the same time, Russian legislation does not provide for a differentiated scale depending on the level of income. The author examines the advantages, disadvantages and possible consequences of the introduction of progressive taxation in Russia.
Russian economy, flat tax scale, progressive tax scale, personal income tax, individual
Короткий адрес: https://sciup.org/140240864
IDR: 140240864