FEATURES OF FORMATION AND PROSPECTS OF OPTIMIZATION OF THE TAX BURDEN OF INDIVIDUALS
Abstract
The article examines various opinions and views of scientists on the assessment of the tax burden fron the theoretical point of view, the author analyzes the indicator of the tax burden, the practice and procedure of taxation for individuals, its current stat. In addition, the author has developed scientific conclusions and proposals for assessing and distributing the level of the tax burden of taxpayers.
Keywords:
tax burden taxation tax rates tax indicator types of activities sources of incomeReferences
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