IDEAS home Printed from https://ideas.repec.org/a/fru/finjrn/150308p75-82.html
   My bibliography  Save this article

Improving Taxation of Personal Incomes from Realization of Assets Acquired Without Compensation or at a Price below Market

Author

Listed:
  • Tatyana A. Malinina

    (Russian Presidential Academy of National Economy and Public Administration)

  • Vladimir V. Gromov

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

The article concerns mainly the practical aspects of taxation of personal incomes from realization of assets acquired without compensation or at a price below market. Incomplete regulations in this area lead to a non-neutral taxation of such incomes, reduce the tax system efficiency. The analysis of the tax law and the established practice of its applying is carried out, the proposals for improvement of the tax law are made subsequent to the results.

Suggested Citation

  • Tatyana A. Malinina & Vladimir V. Gromov, 2015. "Improving Taxation of Personal Incomes from Realization of Assets Acquired Without Compensation or at a Price below Market," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 75-82, June.
    • Handle: RePEc:fru:finjrn:150308:p:75-82
    as

    Download full text from publisher

    File URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/3/statii/08.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fru:finjrn:150308:p:75-82. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gennady Ageev (email available below). General contact details of provider: https://edirc.repec.org/data/frigvru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.