Comparative characteristics of income taxation in the Russian Federation and in the People's Republic of China
Shelepova N.V.1, Ganina T.N.1
1 Амурский государственный университет
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Journal paper
Journal of International Economic Affairs (РИНЦ, ВАК)
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Volume 9, Number 4 (October-December 2019)
Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=42446274
Cited: 3 by 31.03.2023
Abstract:
The prosperity of any state depends on many factors. The correct conduction of fiscal policy certainly has a significant impact on economic growth. China is the state, which has a positive dynamics of economic development, which supports the chosen management strategy; and the taxation is apart of this management. An income tax is considered an important tax of almost any state. It plays an indispensable role in the budget. This article gives a comparative description of the income tax of the Russian Federation and the People's Republic of China, which will help to understand some of the subtleties of the presented tax, and to answer the following question: "Can the Russian Federation apply the method that China uses to calculate income tax in its tax system, in order to improve the economic growth of the country?»
Keywords: taxation, tax rate, tax base, income tax
JEL-classification: O57, H24, jel O53
References:
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