UDC 33

EVOLUTION OF INCOME TAX IN RUSSIA

Tatuyko Alexander Victorovich
Vladivostok State University of Economics and Service

Abstract
The article describes the features of the development and establishment of corporate income tax and its current place in the tax system of the Russian Federation. Describes the main stages of evolution, and examines relevant prototypes of this tax.

Category: Economics

Article reference:
Evolution of income tax in Russia // Humanities scientific researches. 2014. № 10 [Electronic journal]. URL: https://human.snauka.ru/en/2014/10/7914

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