The social potential of taxation of personal income

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In the conditions of formation and development of a market economy, the importance of the tax system, used as the most active means of government regulation in the field of socio-economic relations, increases. This fully applies to individual elements of the tax system, including the personal income tax (NDFL). The article examines the role of personal income tax as an instrument of social regulation.

Personal income tax, tax system, tax regulation, social policy

Короткий адрес: https://sciup.org/170201352

IDR: 170201352   |   DOI: 10.24412/2500-1000-2023-11-2-35-37

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