Author/Authors
Yaburova، Dinara Vladimirovna نويسنده Saint Petersburg state university Yaburova, Dinara Vladimirovna
DocumentNumber
2558309
Title Of Article
Disadvantages and Tendencies of Development of the Personal Income Tax in the Russian Federation
شماره ركورد
13052
Latin Abstract
The article is devoted to the personal income tax in Russia, its disadvantages and tendencies of development. Tax burden on wages in Russia is compared with the tax burden on wages in France. The comparison is made by such parameters as the type of scale, tax rates, amount of contributions to the social funds and amount of tax deductions. This research indicated that it is necessary to reform the personal income tax in Russia. In this case improvement of social and demographic situation can be achieved and legalization of incomes increased.
From Page
45
JournalTitle
Studia Iranica
To Page
54
To Page
54
Serial Year
2014
Link To Document