Comparative Analysis of the Main Features of the Professional Income Tax: Russian and Foreign Experience

Ponkratov, V.V.; Bashkirova, N.N.; Ryabova, E.V.

Авторы: Ponkratov V.V., Bashkirova N.N., Ryabova E.V.
Сборник: Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)
Серия: Advances in Economics, Business and Management Research
Том: 128
Год издания: 2020
Издательство: Atlantis Press
Местоположение издательства: Netherlands
DOI: 10.2991/aebmr.k.200312.330
Аннотация: The article highlights the issue on taxation of income gained by self-employmentactivity. This issue is frequently considered as a problem for many countries. Thus, study ofsuccessful practices of different developed countries may be useful for working out thenational effective taxation system concerning self-employment incomes. The comparativestudy was by such main features, as tax registration, and limits on the amount of income. Theanalysis of the ways to solving the aforementioned problem, based upon practices of suchcountries as France, the USA, Great Britain, Germany, shows differences and similarities. Atthe same time, it points at the original approach to taxation of self-employment incomes inRussia. The authors pay special attention to the fact, that the development of information andcommunication technologies is a factor of increasing shadow economy, which exacerbates theproblem of budget revenue generation. The main ways to improve the situation were workedout by authors taking into account practices of foreign countries.
Добавил в систему: Рябова Елена Валерьевна

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Comparative Analysis of the Main Features of the Professional Income Tax: Russian and Foreign Experienceстатья Исследовательская статья Электронная публикация

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