Improving the system of administration of the tax on personal income in the Russian Federation

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 18 Apr 2017 English Publisher:Infra-M Academic Publishing HouseJournal:Clusters. Research and Development, volume 3, pages 14-19 (issn: 2414-9047, eissn: 2414-9047,

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Authors: Dar'ya Azeeva; null Азеева; Nikol' Sarapkina; null Сарапкина;

doi: 10.12737/article_58ebdcae6728e2.21857666

Improving the system of administration of the tax on personal income in the Russian Federation

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Abstract

Tax on income of physical persons (hereinafter - PIT) as the most affecting the material well-being of citizens have repeatedly been subjected to drastic methodological changes, having been proportional, differentiated, with simple and complex progression rate. All changes emphasize the need to find a balance interests of the state and citizens in the income taxation.

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