Reform of income tax to strengthen fiscal discipline

TERRA ECONOMICUS, , Vol. 10 (no. 2.3),
p. 93-95

In the article there are examined the main problems of modern taxation of private individuals’ income in the Russian Federation. Special attention is paid to the questions of legislative basis refor-mation and levying of income tax practice.

Keywords: tax of private individuals’ income; tax rates of private individuals’ income; standard de-duction; living-wage
Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606