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Peculiarities of taxation of the population in the Russian Federation


Melguy A.E., Ermakova L.V., Dedova O.V.
(about the authors)

Melguy Andrey Eduardovich – (Bryansk State University named after Academician Ivan Georgiyevich Petrovsky )

Ermakova Lyudmila Vladimirovna – (Bryansk State University named after Academician Ivan Georgiyevich Petrovsky )

Dedova Olga Vasilevna – (Bryansk State University named after Academician Ivan Georgiyevich Petrovsky )

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 6, Number 4 (October-December 2016)



Keywords: system of taxation of the population; principles of taxation of natural persons; tendencies and basic provisions of taxation of natural persons; role of taxation of natural persons in the State budget


Citation:
Melguy A.E., Ermakova L.V., Dedova O.V. (2016). Peculiarities of taxation of the population in the Russian Federation. Journal of Economics, Entrepreneurship and Law, 6(4), 371-376. doi: 10.18334/epp.6.4.36584


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Abstract:

The article analyzes modern system of domestic taxation of the population. We consider the basic principles, trends, postulates and functions of the taxation of natural persons, and the main problems of its implementation.








References:
Dvoretskaya Yu. A., Kovaleva N. N., Melguy A. E. (2015). Raschety s personalom po oplate truda: sovremennye podkhody i tendentsii [Compensation of employees: modern approaches and trends]. Bulletin of the Bryansk State University. (2). 331-335. (in Russian).
Gudkova O.V., Ermakova L.V. (2016). Voprosy nalogooblozheniya NDFL v 2016 godu [Issues of taxation of personal income tax in 2016]. Novaya nauka: Ot idei k rezultatu. (4-1). 133-137. (in Russian).
Khoruzhiy L.I., Dedova O.V., Katkov Yu.N. (2015). Uchetno-analiticheskoe obespechenie i nalogooblozhenie zarabotnoy platy v sovremennyh usloviyakh khozyaystvovaniya [Accounting and analytical support and taxation of wages under modern economic conditions]. Bukhuchet v selskom khozyaystve. (5-6). 56-69. (in Russian).
Kuznetsova O.N. (2013). Novaya model ucheta voznagrazhdeniy rabotnikam predpriyatiya [The new model of accounting of employee benefits of the entity]. In the World of Scientific Discoveries. (4.1(40)). 260-270. (in Russian).
Melguy A.E., Dvoretskaya Yu.A. (2012). Voznagrazhdeniya rabotnikam: novaya kategoriya v rossiyskom bukhgalterskom uchete [Employee benefits: new category in russian accounting]. Bulletin of the Bryansk State University. (3(2)). 289-293. (in Russian).
Melguy A.E., Katkov Yu.N., Kovaleva N.N., Dvoretskaya Yu.A., Shvarts M.R. (2012). Bukhgalterskiy uchet i analiz [Accounting and analysis] Bryansk: OOO «Ladomir». (in Russian).
Melguy A.E., Kovaleva N.N., Dvoretskaya Yu.A. (2015). Nalogooblozhenie imuschestva fizicheskikh lits: regionalnyy aspekt [Taxation of property of physical persons: a regional perspective]. Bulletin of the Bryansk State University. (3). 307-313. (in Russian).

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