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THE TAX ON PERSONAL INCOME. THE PRACTICE OF IN RUSSIA AND ABROAD
Katanova Anna Vladimirovna
Plekhanov Russian University of Economics
Plekhanov Russian University of Economics
Abstract
The article considers the tax on personal income in Russia. We also consider the practice of levying income tax in Austria, Canada and Brazil. In addition, it identifies the most problematic aspects in the implementation of this tax in the Russian Federation.
Keywords: non-taxable minimum tax rate, taxes, the budget, the tax on personal income
Category: Economics
Article reference:
The tax on personal income. The practice of in Russia and abroad // Humanities scientific researches. 2015. № 12 [Electronic journal]. URL: https://human.snauka.ru/en/2015/12/13572
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