2021•Sibirskaya finansovaya shkolaOpen access
Taxation of personal income in the contextof the national socially oriented tax policy
S. D. Nadezhdina, Olga Chistyakova
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Abstract
The article examines the issues of socially oriented tax policy in the taxation of personal income in Russia on the basis of historical domestic and current foreign experience; suggests measures to increase the level of economic security of low-income citizens and compliance with the principle of fairness.
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