Improving Taxation of Personal Incomes from Realization of Assets Acquired Without Compensation or at a Price below Market

Tatyana A. Malinina () and Vladimir Gromov
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Tatyana A. Malinina: Russian Presidential Academy of National Economy and Public Administration

Finansovyj žhurnal — Financial Journal, 2015, issue 3, 75-82

Abstract: The article concerns mainly the practical aspects of taxation of personal incomes from realization of assets acquired without compensation or at a price below market. Incomplete regulations in this area lead to a non-neutral taxation of such incomes, reduce the tax system efficiency. The analysis of the tax law and the established practice of its applying is carried out, the proposals for improvement of the tax law are made subsequent to the results.

Keywords: personal income taxation; assets realization; inheritance; transfer by gift; assets acquisition at a price below market (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150308:p:75-82

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