| | PROBLEMS OF MODERN ECONOMICS, N 3 (63), 2017 | | ISSUES OF ECONOMIC THEORY. MACROECONOMICS | | Vylkova E. S. Chair of State and Municipal Finances, St. Petersburg State Economic University, PhD (Economics), Professor Tarasevich A. L. Chair of General Theory and History of Economic Thought, St. Petersburg State Economic University, PhD (Economics), Professor
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| The article explores possible directions of justice-and-efficacy improvement of taxation of physical persons’ profits in Russia through establishment of higher and lower taxation rates for various types of tax-payers. The authors discuss the possibilities of providing support to families with many children through introducing benefits after the third child under age in family taxation | Key words: tax, taxation, social justice, efficacy of taxation, taxation of physical persons’ profits, taxation of physical persons’ property | Pages: 38 - 42 |
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