2023•Sibirskaya finansovaya shkolaOpen access
Personal income tax: development prospects
Mikhail V. Selyukov
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Abstract
The article is devoted to personal income tax. During the analysis of scientific publications, the practice of income taxation in foreign countries, the approaches to the establishment of differentiated tax rates depending on the income received are revealed. The author's vision on the application of tax incentives for individuals is presented, and measures to improve the taxation of personal income are proposed.
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