Open AccessDevelopment of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience
Author(s) -
Alexandra O. Ryndina,
Maria Zhverantseva,
Т. Е. Тотикова
Publication year - 2020
Publication title -
izvestiâ saratovskogo universiteta. novaâ seriâ. seriâ èkonomika. upravlenie. pravo
Language(s) - English
Resource type - Journals
eISSN - 2542-1956
pISSN - 1994-2540
DOI - 10.18500/1994-2540-2020-20-4-412-421
Subject(s) - russian federation , international taxation , personal income , gross income , economics , income tax , double taxation , state income tax , adjusted gross income , public economics , economic policy , tax reform , economic growth
. The issue of reforming the taxation of personal income has not left the agenda in recent decades. The importance of solving this issue is determined by the high economic and social significance of personal income tax and its impact on the labor market and consumption. Theoretical analysis. The article analyzes the statistics of the Federal Tax Service on income tax on physical incomes in the budget system of the country, identifies and substantiates the problems of income taxation in the Russian Federation. Discussion of results. A study of the characteristics of income taxation in the United States, Norway and Sweden revealed the common features and differences in the principles of constructing a system of income taxation in the studied countries and the Russian Federation. The analysis made it possible to substantiate measures to improve the system of income taxation of the Russian Federation based on foreign experience and evaluate the expected effect of some measures.