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PROBLEMS OF MODERN ECONOMICS, N 2 (30), 2009
FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES
Gashenko I. V.
PhD student, Rostov State Economic University,
Candidate of Science (Economics)


Improving of the mechanism of paying Physical Persons Income Tax
The article discusses methodological approaches to formation of paying physical persons income tax (PPIT). The author describes context-dependent taxable PPIT basis, and argues that this tax may be seen as a factor influencing political and economic situation in the country
Key words: Physical Persons Income Tax, profit, physical persons, effectiveness

Article in russian

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