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Аналитический обзор практики обложения доходов физических лиц в зарубежных странах – тема научной статьи по экономике и бизнесу читайте бесплатно текст научно-исследовательской работы в электронной библиотеке КиберЛенинка - Налоговый эксперт

Аналитический обзор практики обложения доходов физических лиц в зарубежных странах – тема научной статьи по экономике и бизнесу читайте бесплатно текст научно-исследовательской работы в электронной библиотеке КиберЛенинка - Налоговый эксперт

ANALYTICAL REVIEW OF THE PRACTICE OF PERSONAL INCOME TAXATION IN FOREIGN COUNTRIES

Tax on personal income is one of the few taxes that has a rich history. In many European countries, this type of tax appeared at the turn of the 18-19 centuries. This paper presents the results of an analysis of various approaches to the definition of elements of the tax on personal income abroad, which resulted in identifying current trends in the development of tax systems in different countries.

O.A. Sinenko, candidate of economic sciences, associate professor E.V. Chunareva, graduate student Far Eastern federal university (Russia, Vladivostok)

Abstract. Tax on personal income is one of the few taxes that has a rich history. In many European countries, this type of tax appeared at the turn of the 18-19 centuries. This paper presents the results of an analysis of various approaches to the definition of elements of the tax on personal income abroad, which resulted in identifying current trends in the development of tax systems in different countries.

Keywords: taxation of individuals, income tax, personal income tax, tax rate, foreign experience, proportional taxation, progressive taxation.