PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
https://doi.org/10.26425/1816-4277-2017-11-87-90
Abstract
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.
About the Authors
E. Gulkova
ФГБОУ ВО "Государственный университет управления"
Russian Federation
Russian Federation
O. Tarasova
ФГБОУ ВО "Государственный университет управления"
Russian Federation
Russian Federation
References
1. Federal'nyj zakon «O prozhitochnom minimume v Rossijskoj Federacii» ot 24.10.1997 № 134-FZ [Federal law «On subsistence minimum in the Russian Federation», 24 October 1997]. – Available at: http://www.consultant.ru/document/cons_doc_LAW_16565/ (Accessed: 03 October 2017).
2. Aksenova A. A. Nalogooblozhenie dohodov fizicheskih lic: individual'noe ili semejnoe? [The income taxation of private persons: individual or family?] Naukovedenie [Science studies]. I. 6, November-December 2013. Available at: https://naukovedenie.ru/PDF/129EVN613.pdf (Accessed: 03 October 2017).
3. Nalogi i nalogooblozhenie [Tax and taxations]. Ed. by Chernika D. G., Shmeleva Yu. D. Moscow, Yurajt, 2017. 316 p.
4. Savina O. N. Semejnoe nalogooblozhenie kak instrument usileniya socializacii nalogovoj politiki na sovremennom etape [Family taxation as a tool to strengthen the socialization of tax policy at the present stage]. Mezhdunarodnyj buhgalterskij uchet [International accounting]. Moscow, OOO FINANSY I KREDIT. 2013, I. 20, pp. 54–57.
5. Paskachev A. B. Nalogooblozhenie dohodov grazhdan: opyt razvityh stran I vozmozhnosti ego ispol'zovaniya v Rossii [Taxation of incomes of citizens : the experience of developed countries and the possibility of its use in Russia]. Nalogovaya politika i praktika [Tax policy and practice]. 2014, I. 12(144), pp. 72–76.
6. Tyurina Yu. G. Formirovanie i realizaciya social'no-orientirovannoj regional'noj nalogovoj politiki [The formation and implementation of socially-oriented regional tax policy]. Orenburg, 2015. 406 p.
7. Tyufyakova O. A. Nalogovyj kontrol' kak funkciya po obespecheniyu soblyudeniya nalogovogo zakonodatel'stva [Tax control as a function to ensure tax compliance]. Sovremennoe sostoyanie i tendencii razvitiya zakonodatel'stva: sbornik statej Mezhdunarodnoj nauchno-prakticheskoj konferencii [Modern state and tendencies of the legislation development : collected articles of International scientific-practical conference (10 June 2016, Kazan)]. Ufa, AEHTERNA, 2016, pp. 183–185.
Review
For citations:
Gulkova E., Tarasova O. PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION. Vestnik Universiteta. 2017;(11):87-90. (In Russ.) https://doi.org/10.26425/1816-4277-2017-11-87-90
Views:
562
Email this article 