Comparative analysis of individual income tax in different countries

Автор: Grazhdankina O.A., Grazhdankin V.A., Shaposhnikova S.V.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономическая теория

Статья в выпуске: 4 (31), 2013 года.

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This article presents comparative analysis of individual income, considers historical aspects of the formation and development of this tax in the world and views practice of its implementation. Attention is focused on the similarities and characteristics of the essential elements of taxation that are inherent in each state.

Individual income tax, tax scale

Короткий адрес: https://sciup.org/142178905

IDR: 142178905

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