International Accounting

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International Accounting

27(225) - 2012 July

Minimization of income tax for physical persons using the support method

Vol. 15, Iss. 27, JULY 2012

Available online: 19 July 2012

Subject Heading: Taxation

JEL Classification:

Pyltsina M.V. PhD of Historical Sciences, Associate Professor of department "Law and Law-enforcement activity", the Voronezh State Agricultural University
pmvistoria@mail.ru

Kazmin A.G. PhD in Economics, Senior Lecturer of department "Tax and Taxation", the Voronezh State Agricultural University
arxont-5@yandex.ru

Orobinskaya I.V. PhD in Economics, Assistant of department "Tax and Taxation", the Voronezh State Agricultural University
orob-irina@yandex.ru

In the article questions of historical development of income taxation in the Russian Federation at the end of the XX century, ways of optimization of income tax of individuals, ways of decrease in tax payments for the enterprises, and questions of distribution of tax loading on various groups of the population are considered.

Keywords: tax on personal income, wages, optimization, tax burden, poverty rate

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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May 2024