Economic Problems and Legal Practice Issue №6 — 2019

INCOME TAX ISSUES IN THE PROVISION OF ECONOMIC SECURITY OF THE RUSSIAN REGIONS
( Pp. 60-63)

Smirnov Vladimir M.

Smirnov Vladimir M.
All-Russian Research Institute of Labor Protection and Economics of the Russian Ministry of Labor
Moscow, Russian Federation

Abstract:

The article discusses issues related to the threat to the economic security of the Russian tax system, including ensuring the collection of one of the most important regional taxes - individual income tax. One of the factors threat - low budget revenues. The article describes the current procedure for paying individual income tax in Russia, identifies its main drawbacks, considers the pros and cons of a possible transition to the payment of tax to the regional budget at the place of residence (registration) of the taxpayer.

How to Cite:

Smirnov V.M., (2019), INCOME TAX ISSUES IN THE PROVISION OF ECONOMIC SECURITY OF THE RUSSIAN REGIONS. Economic Problems and Legal Practice, 6 => 60-63.

Reference list:

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Keywords:

economic security, economic development, welfare of the population, individual income tax, regional development, regional budget.

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