UDC 658.15

TAX ON THE INCOME OF NATURAL PERSONS: PROBLEMS AND WAYS OF ITS IMPROVEMENT

Chmeryova Yana Alekseevna1, Kuzmicheva Irina Aleksandrovna2
1Vladivostok State University of Economics and Service, 5th year student , Department of Finance and Taxes
2Vladivostok State University of Economics and Service, Associate professor, Finances and Taxes Department

Abstract
In article the tax on the income of natural persons in Russia is considered, the main attention is paid to a proportional rate of a tax. The history of income tax is also reflected in Russia, and its evolution. Practice of collection of this tax in Russia, Germany and France is considered. Ways of improvement of the tax legislation in the Russian Federation are offered.

Keywords: history of a tax on the income of natural persons, progressive rate of the taxation, tax, tax code of the Russian Federation, tax on the income of natural persons, taxation


Category: 08.00.00 Economics

Article reference:
Tax on the income of natural persons: problems and ways of its improvement // Modern scientific researches and innovations. 2014. № 6. P. 2 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2014/06/36074

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