UDC 336.228

PROSPECT OF INTRODUCTION OF THE PROGRESSIVE RATE OF THE PERSONAL INCOME TAX IN RUSSIA

Murtazina Elizabeth Marsovna
Far East Federal University

Abstract
In article the question of transition from proportional to a progressive rate of the personal income tax in Russia is considered. In this regard the history of the progressive taxation is studied considering both domestic, and foreign experience. As in article the comparative analysis of progressive and proportional rates of the personal income tax is carried out. The author proves situation that maintaining a progressive rate of the personal income tax will significantly reduce social tension in society and at the same time will increase tax revenues in the state budget.

Keywords: income tax, personal income tax, progressive taxation, tax assignments, tax rate


Article reference:
Prospect of introduction of the progressive rate of the personal income tax in Russia // Economics and innovations management. 2014. № 4 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2014/04/5005

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