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Issue ? 32. June 2012

Contemporary Issues in Personal Income Tax Management

Sergei P. Volokhov

Graduate student, Moscow City University of Management.
E-mail: spvolokhoff@rambler.ru

The author analyzes the problems of individual income tax management system. The author explores the current trends of increasing demand for social orientation of taxation and examines some of the possible ways of enhancement of the individual income taxation mechanism, proposing a step-by-step system of measures of enhancement of the tax deductions system.

Keywords

Taxation, management system, tax policy, budgetary system, personal income tax

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