Personal Income Tax in the Context of the State Regulation of the Economy

Antonina V. Soshnikova ()
Additional contact information
Antonina V. Soshnikova: State University of the RF Ministry of Finance, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 3, 169-178

Abstract: The article discusses the personal income tax place within the Russian tax system. Changes of the Tax Code of the Russian Federation, including those related to the property-related tax deductions and determination of the taxpayer status are analyzed. Proposals on further enhancement of the personal income tax framework are presented.

Keywords: taxes applicable to individuals; personal income tax; changes in tax legislation; tax deductions; reporting; taxpayer status (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.nifi.ru/images/FILES/Journal/Archive/2011/3/statii/2011_03_15.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110315:p:169-178

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().