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Прогрессивное Налогообложение: Зарубежный Опыт И Перспективы Введения В Росси

Author

Listed:
  • Хаджирокова А. А.

    (Южно-Российский институт-управления филиал РАНХиГС при Президенте РФ)

Abstract

В статье анализируется опыт Великобритании, Китая и Франции в области налоговой политики, в частности рассматриваются особенности прогрессивной шкалы налогообложения в этих государствах. Делаются выводы о возможном введении в Российской Федерации прогрессивного налогообложения. Рассматриваются предполагаемые положительные и отрицательные последствия введения подобных мерThe article analyses the experience of ​​tax policy in the UK, China and France, particularly the author considers the features of progressive taxation in these states. The paper presents conclusions about the possible introduction of progressive taxation in the Russian Federation. The author considers the expected positive and negative effects of the introduction of these measures in Russia

Suggested Citation

  • Хаджирокова А. А., 2014. "Прогрессивное Налогообложение: Зарубежный Опыт И Перспективы Введения В Росси," Электронный вестник Ростовского социально-экономического института, CyberLeninka;Негосударственное образовательное учреждение высшего профессионального образования «Ростовский социально-экономический институт», issue 4, pages 446-456.
    • Handle: RePEc:scn:031802:15699056
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