Экономика
Improvement of the standard income deductions
Received: 15.01.2013 Published: 15.01.2013
Full text
Abstract
This article is devoted to the problem of computation of an income tax in Russia. The author compares the experiences of use of the standard tax deductions in Russia and Germany. Ways of improvement of the tax legislation of Russia are offered at calculation of a tax on the income of individuals having a social focus.
Keywords
How to cite
Для цитирования:
Серякова С. К вопросу совершенствования стандартных налоговых вычетов при исчислении налога на доходы физических лиц // Власть и управление на Востоке России. 2013. Т. 6, № 1.
For citation:
Серякова С. Improvement of the standard income deductions // Power and Administration in the East of Russia. 2013. Vol. 6, no. 1.
How to Cite
Серякова С. Improvement of the standard income deductions // Power and Administration in the East of Russia. 2013. Vol. 6, no. 1.