Individual Income Taxation in the World and Russian Practice: Modern Tendencies and Prospects

The article speaks about tendencies in individual income taxation in the leading countries of the world at the modern stage of development, marks out the contribution of the individual income tax into formation of the income base of authorities of all levels and emphasises its role in smoothing soci...

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Bibliographic Details
Main Author: Pogorletskiy Alexander I.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2013-11-01
Series:Bìznes Inform
Subjects:
Online Access:http://www.business-inform.net/pdf/2013/11_0/20_28.pdf