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Features of application of tax incentives for individuals


Lala Divina
(about the author)

Divina Lala Elydarovna – Candidate of Science, Economics, Associate Professor, Department of Accounting and Finance, Adyghe State University, Maykop

Published in:
Russian Journal of Entrepreneurship
– № 15 / August, 2014



Keywords: budget, income tax, personal income tax, tax deduction, tax exemptions


Citation:
Lala Divina (2014). Features of application of tax incentives for individuals. Russian Journal of Entrepreneurship, 15(15), 24-29. — url: http://bgscience.ru/com/lib/4532


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Abstract:

The authors discuss the income tax incentives for individuals, assess their effectiveness, and analyze the socio-economic effect of the property tax incentives.








References:
1. Nalogovyy kodeks Rossiyskoy Federatsii (chasty vtoraya) (s izmeneniyami na 21 iyulya 2014 goda) (redaktsiya, deystvuyuschaya s 06 avgusta 2014 goda).
2. Bushueva O.A. Istoriya i sovremennyy opyt podokhodnogo nalogooblozheniya // Aktualnye voprosy ekonomiki i upravleniya: materialy II mezhdunar. nauch. konf. (g. Moskva, oktyabry 2013 g.). - M.: Buki-Vedi, 2013. - S. 11-14.
3. Divina L.E. Nalogooblozhenie fizicheskikh lits v Rossiyskoy Federatsii // Ekonomika. Upravlenie. Pravo. - 2011. - № 11-1. - S. 22-24. - Rezhim dostupa: http://elibrary.ru/item.asp?id=17355427.
4. Divina L.E. Ploskaya shkala nalogooblozheniya fizicheskikh lits / Kant. - 2011. - № 3. - S. 37-39. - Rezhim dostupa: http://elibrary.ru/item.asp?id=17562787.
5. Smirnova E.E. Rol NDFL v formirovanii byudzhetnyh dokhodov // Rossiyskoe predprinimatelstvo. — 2012. — № 09 (207). — c. 174-179. — http://www.creativeconomy.ru/articles/23722/
6. Spisok postupleniy po vidam nalogov v konsolidirovannyy byudzhet RF // Ofitsialnyy sayt Federalnoy nalogovoy sluzhby RF [Elektronnyy resurs]. – Rezhim dostupa: http://analytic.nalog.ru/portal/index.ru-RU.htm.

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