Elements of progressive personal income taxation in the context of the principle of forward and backward links

The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not...

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Main Authors: N. M. Artemov, К. A. Ponomareva
Formato: Artigo
Idioma:Russo
Publicado em: Dostoevsky Omsk State University 2021-04-01
Colecção:Pravoprimenenie
Assuntos:
personal income tax
tax relations
comparative law
progressive taxation
the principle of direct and inverse relations
the principle of social justice
tax security
eu
oecd
Acesso em linha:https://enforcement.omsu.ru/jour/article/view/436
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