Resumen de Ways Of Possible Use Of Foreign Experience In Mechanism Of Tax Reduction For Individuals In Russia

Gulzida I. Nemirova, Yulia G. Tyurina

• Tax legislation of the developed countries is characterized by the fact that imposed taxes are one of the main tools of the national policy which allow regulating processes in the economy. Taxes used in the industrially developed countries are means of budget income generation, on the one hand, and are used by the state for influencing the living standards of the population. The difference between tax systems is huge. Almost all developed countries have progressive taxation of income of private customers. This means that tax mechanisms play a substantial role in the just income distribution of the population. The article provides opportunities for use of the world experience in the mechanism of tax reduction for private customers in Russia