THE ROLE OF THE TAX TO INCOMES OF PHYSICAL PERSONS IN DECREASE OF GRANTS TO BUDGETS OF MUNICIPALITIES
In article is investigated practice of budgetary regulation of the tax to incomes of physical persons in foreign countries and in the Russian Federation. In article authors have given special attention to fiscal function of the tax, a problem interbudgetary from-carrying and to formation of independ...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Russian Academy of Sciences, Institute of Economics of the Ural Branch
2009-12-01
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| Series: | Экономика региона |
| Online Access: | http://www.economyofregion.com/archive/2009/31/816/pdf/ |