Individual Income Taxation in the World and Russian Practice: Modern Tendencies and Prospects

Individual Income Taxation in the World and Russian Practice: Modern Tendencies and Prospects

The article speaks about tendencies in individual income taxation in the leading countries of the world at the modern stage of development, marks out the contribution of the individual income tax into formation of the income base of authorities of all levels and emphasises its role in smoothing soci...

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Hlavní autor: Pogorletskiy Alexander I.
Médium: Článek
Jazyk:English
Vydáno: Research Centre of Industrial Problems of Development of NAS of Ukraine 2013-11-01
Edice:Bìznes Inform
Témata:
global economic crisis
post-crisis development
taxation
taxation policy
tax regulation
progressive taxation
individual income tax
physical persons income tax
international tax competition
On-line přístup:http://www.business-inform.net/pdf/2013/11_0/20_28.pdf

Internet

http://www.business-inform.net/pdf/2013/11_0/20_28.pdf

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