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THE ROLE OF TAXATION OF THE POPULATION IN THE NATIONAL TAX SYSTEM
Melgui Andrey Eduardovich1, Ermakova Lyudmila Vladimirovna2, Dvoretskaya Yuliya Aleksandrovna3
1Bryansk State University named after academician I.G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
2Bryansk State University named after academician I.G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
3Bryansk State University named after academician I.G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
1Bryansk State University named after academician I.G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
2Bryansk State University named after academician I.G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
3Bryansk State University named after academician I.G. Petrovsky, candidate of economic Sciences, associate Professor, Department of accounting and taxation
Abstract
The taxation of the population is an important component of national system of the taxation. In article features and prospects of the taxation of physical persons in system of the taxation of the Russian Federation are considered.
Keywords: categories of taxpayers, functions of the taxation, population taxation, system of the taxation of physical persons
Category: 08.00.00 Economics
Article reference:
The role of taxation of the population in the national tax system // Modern scientific researches and innovations. 2016. № 8 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/08/70580
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