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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Autores principales:	E. Gulkova, O. Tarasova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2017
Materias:	taxation of individuals family taxation tax legislation tax incentives Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/164a85bdd4344681b6070850818c8275
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spelling	oai:doaj.org-article:164a85bdd4344681b6070850818c82752021-12-03T07:43:23ZPROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION1816-42772686-841510.26425/1816-4277-2017-11-87-90https://doaj.org/article/164a85bdd4344681b6070850818c82752017-11-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/856https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.E. GulkovaO. TarasovaPublishing House of the State University of Managementarticletaxation of individualsfamily taxationtax legislationtax incentivesSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 87-90 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	taxation of individuals family taxation tax legislation tax incentives Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	taxation of individuals family taxation tax legislation tax incentives Sociology (General) HM401-1281 Economics as a science HB71-74 E. Gulkova O. Tarasova PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
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
author	E. Gulkova O. Tarasova
author_facet	E. Gulkova O. Tarasova
author_sort	E. Gulkova
title	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_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_sort	prospects of development of the taxation of physical persons in the russian federation
publisher	Publishing House of the State University of Management
publishDate	2017
url	https://doaj.org/article/164a85bdd4344681b6070850818c8275
work_keys_str_mv	AT egulkova prospectsofdevelopmentofthetaxationofphysicalpersonsintherussianfederation AT otarasova prospectsofdevelopmentofthetaxationofphysicalpersonsintherussianfederation
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PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

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