| | PROBLEMS OF MODERN ECONOMICS, N 2 (78), 2021 | | FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES | | Yudin E. A. Senior research fellow, Analytical Center for Financial research, Financial Research Institute, Ministry of Finances of the Russian Federation (Moscow), PhD (Economics)
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| The article shows the place of the tax for the income of physical persons in the structure of the state budget, discusses the foreign experience of taxation regulation, and describes the problems in the Russian experience in this sphere. The author examines people’s suggestions for the transformation of income tax procedure, and gives a positive evaluation to the implementation of the increased rate of taxation for income tax of physical persons. | Key words: state budget, income of the population, income tax for physical persons, people’s appeals, scale of taxation rates | Pages: 99 - 102 |
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