Tax on individuals: estimates and optimization (the Republic of North Ossetia-Alania)

KOZAEVA O.T.
PhD, associate professor, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 138-141

This article is an attempt to understand the current tax system in Russia, as well as to characterize the taxes on individuals in order to determine their significance in the socio-economic development of the Republic of North Ossetia-Alania. Conducted analytical assessment of the current system of taxation of individuals in North Ossetia-Alania, and explores the factors that influenced those, or other indicators. The author cites the structure of tax revenues of the consolidated budget of North Ossetia-Alania in 2010–2012, reveals a number of new provisions, changing to some extent the practice of calculation and payment of tax on personal income. The urgent problems of tax administration with individuals and their solutions.

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Keywords: taxes on individuals; the tax on personal income; personal property tax; transport tax on individuals; the budget; the tax legislation

References:

Kozaeva O.T. (2013). Tax component of the budget deficit. Management of economic systems. № 12. (In Russian.)
Sugarova I.V. (2013). Economic potential – the basis of the formation of regional tax capacity. Law and investments. № 3–4. (In Russian.)
Tadtaeva V.V. (2013). Advantages and disadvantages of the proposed property tax. Financial Law and. № 2. P. 45–50. (In Russian.)
Tokayev N.H. (2012). Formation of self-sufficiency and income security of municipal budgets. Terra Economicus. Vol. 10. № 3–3. P. 118–122. (In Russian.)

Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606