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Ryndina A. O., Zhverantseva M. S., Totikova T. E. Development of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience. Izv. Saratov Univ., Economics. Management. Law, 2020, vol. 20, iss. 4, pp. 412-421. DOI:

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Development of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience

Introduction. The issue of reforming the taxation of personal income has not left the agenda in recent decades. The importance of solving this issue is determined by the high economic and social significance of personal income tax and its impact on the labor market and consumption. Theoretical analysis. The article analyzes the statistics of the Federal Tax Service on income tax on physical incomes in the budget system of the country, identifies and substantiates the problems of income taxation in the Russian Federation. Discussion of results. A study of the characteristics of income taxation in the United States, Norway and Sweden revealed the common features and differences in the principles of constructing a system of income taxation in the studied countries and the Russian Federation. The analysis made it possible to substantiate measures to improve the system of income taxation of the Russian Federation based on foreign experience and evaluate the expected effect of some measures.

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