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Kirillova, S. S. The Role of Personal Income Tax in Generation of Municipal Unit Revenues

Published in journal "Taxes and Taxation", 2011-11 in rubric "TAXATION OF PHYSICAL PERSONS", pages 8-13.

Resume: The article is devoted to the role of personal income tax in the structure of municipal unit budget. The article provides information regarding the structure of tax revenues of municipal units of the Russian Federation as well as contents and structure of tax revenues of Michurinsk, Tambov Region. Moreover, the author of the article describes the main tendencies of improving personal income taxation in this day and age.

Keywords: taxes and taxation, tax, taxation, profi ts, physical entities (persons), municipal unit, budget, regulations, distribution, reformation.

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