Elements of progressive personal income taxation in the context of the principle of forward and backward links
The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2021-04-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/436 |