Chukhnina G.Ya., Golovanova V.S. ON BASIC WAYS OF IMPROVING INDIVIDUALS’ TAXATION IN THE RUSSIAN FEDERATION

Chukhnina Galina Yakovlevna

Candidate of economic sciences, Associate Professor, Department of Theory of Finance, Credit and Taxation, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )

Golovanova Viktoria Sergeevna

Assistant, Department of Theory of Finance, Credit and Taxation, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )


annotationThe mechanism of individual income tax collection is described in the article in terms of conciliation of interests between the state and taxpayers, which is considered by the author to be a transition to a more efficient and fair taxation system.

Key words: taxation, rate, income, progressive scale of taxation.

 

 

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