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The Role of the Personal Income Tax in Formation of Budget Revenues


Elena Smirnova
(about the author)

Smirnova Elena Evgenyevna – Cand. of Econ. Sci., Associate Professor, Department of Taxes and Taxation, Financial University under the Government of the Russian Federation, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 09 / May, 2012



Keywords: budget, personal income, personal income tax, tax audits, tax control, taxable income


Citation:
Elena Smirnova (2012). The Role of the Personal Income Tax in Formation of Budget Revenues. Russian Journal of Entrepreneurship, 13(09), 174-179. — url: http://bgscience.ru/com/lib/3621


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Abstract:

Тhe article focuses on the problems of Moscow regional budget formation by means of personal income tax, and defines the ways of improving the methods of calculation and payment of that tax.







References:
1. Nalogovyy kodeks Rossiyskoy Federatsii. Ch. 2.
2. Trudovoy kodeks Rossiyskoy Federatsii.
3. Postanovlenie FAS Moskovskogo okruga ot 23.09.2009 N KA-A40/8528-09.
4. Postanovlenie FAS Zapadno-Sibirskogo okruga ot 16.03.2006 N F04-1208/2006 (20713-A46-19).