Template-Type: ReDIF-Article 1.0
Author-Name: Antonina V. Soshnikova
Author-Email: antonina.soshnikova@gmail.com
Author-Workplace-Name: State University of the RF Ministry of Finance, Moscow, Russia
Title: Personal Income Tax in the Context of the State Regulation of the Economy
Abstract: The article discusses the personal income tax place within the Russian tax system. Changes of the Tax Code of the Russian Federation, including those related to the property-related tax deductions and determination of the taxpayer status are analyzed. Proposals on further enhancement of the personal income tax framework are presented.
Classification-JEL: H24
Keywords: taxes applicable to individuals, personal income tax, changes in tax legislation, tax deductions, reporting, taxpayer status
Journal: Finansovyj žhurnal — Financial Journal
Pages: 169-178
Issue: 3
Year: 2011
Month: July
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/3/statii/2011_03_15.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110315:p:169-178