PECULIARITIES OF TAXATION OF INCOMES OF PHYSICAL PERSONS IN RUSSIA AND FOREIGN COUNTRIES

Belousova Svetlana Nikolaevna1, Rudenko Ivan Romanovich1
1Southwest State University

Abstract
This article focuses on the comparison of tax systems of Russia and foreign countries, in particular the review of the taxation of individuals. the Aim of this work is the substantiation of reforming the tax rates under the tax to incomes of physical persons in the Russian Federation.

Category: 08.00.00 Economics

Article reference:
Peculiarities of taxation of incomes of physical persons in Russia and foreign countries // Modern scientific researches and innovations. 2016. № 5 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/05/66654

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