PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
The article reveals the prospects for the development of taxation of individuals in the Russian Federation, the need for the formation of legislation in this area is substantiated. The main aspects of the state tax policy in the issues of introduction of the alternative system of family taxation are...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2017-11-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/856 |
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| _version_ | 1832541943172694016 |
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| author | E. Gulkova O. Tarasova |
| author_facet | E. Gulkova O. Tarasova |
| author_sort | E. Gulkova |
| collection | DOAJ |
| description | The article reveals the prospects for the development of taxation of individuals in the Russian Federation, the need for the formation of legislation in this area is substantiated. The main aspects of the state tax policy in the issues of introduction of the alternative system of family taxation are considered. The possibilities of using foreign experience in the Russian Federation for developing the main provisions of tax administration in this area are singled out. In particular, it is planned to introduce amendments to the legislation of the Russian Federation, to determine the status of the family as a separate category of taxpayers, a specific definition of the tax base and the provision of tax incentives as the main instruments for managing family taxation at the present stage. |
| format | Article |
| id | doaj-art-164a85bdd4344681b6070850818c8275 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2017-11-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-164a85bdd4344681b6070850818c82752025-02-04T08:27:53ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-11-01011879010.26425/1816-4277-2017-11-87-90856PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATIONE. Gulkova0O. Tarasova1ФГБОУ ВО "Государственный университет управления"ФГБОУ ВО "Государственный университет управления"The article reveals the prospects for the development of taxation of individuals in the Russian Federation, the need for the formation of legislation in this area is substantiated. The main aspects of the state tax policy in the issues of introduction of the alternative system of family taxation are considered. The possibilities of using foreign experience in the Russian Federation for developing the main provisions of tax administration in this area are singled out. In particular, it is planned to introduce amendments to the legislation of the Russian Federation, to determine the status of the family as a separate category of taxpayers, a specific definition of the tax base and the provision of tax incentives as the main instruments for managing family taxation at the present stage.https://vestnik.guu.ru/jour/article/view/856taxation of individualsfamily taxationtax legislationtax incentives |
| spellingShingle | E. Gulkova O. Tarasova PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION Вестник университета taxation of individuals family taxation tax legislation tax incentives |
| title | PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION |
| title_full | PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION |
| title_fullStr | PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION |
| title_full_unstemmed | PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION |
| title_short | PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION |
| title_sort | prospects of development of the taxation of physical persons in the russian federation |
| topic | taxation of individuals family taxation tax legislation tax incentives |
| url | https://vestnik.guu.ru/jour/article/view/856 |
| work_keys_str_mv | AT egulkova prospectsofdevelopmentofthetaxationofphysicalpersonsintherussianfederation AT otarasova prospectsofdevelopmentofthetaxationofphysicalpersonsintherussianfederation |