Improvement of personal income tax formation and distribution process in the budget system of Russia (In the case study of muncipal budgets)
Since 2012 municipal budget state has been characterized by negative trends: a reduction in budget revenues, their acute shortage to cover current expenditures, and an increase in debt burden. These trends are first of all caused by personal income tax re-distribution reform between budgets of diffe...
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| Format: | Article |
| Language: | Russian |
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Perm State University
2018-12-01
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| Series: | Вестник Пермского университета: Серия Экономика |
| Online Access: | http://economics.psu.ru/index.php/econ/article/view/121 |