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INCREASE OF TAX RATE ON PERSONAL INCOME
Naumkina Tatyana Vasilievna1, Naumkin Andrey Pavlovich2
1Moscow State University of Technology and Management of K.G.Razumovskiy, DSc of law, the senior lecturer of chair «Accounting, analysis and audit»
2Analytical department of office of the Council of the Federation of the Federal Assembly of the Russian Federation, consultant
1Moscow State University of Technology and Management of K.G.Razumovskiy, DSc of law, the senior lecturer of chair «Accounting, analysis and audit»
2Analytical department of office of the Council of the Federation of the Federal Assembly of the Russian Federation, consultant
Abstract
The article refers to the search for opportunities to attract more funds into the budget, and return to a progressive scale of taxation on personal income, rate increase as possible options to solve the problem.
Keywords: budget, progressive scale, tax legislation, tax rates
Category: 08.00.00 Economics
Article reference:
Increase of tax rate on personal income // Modern scientific researches and innovations. 2016. № 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/03/65463
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