Published in journal "Administrative and municipal law", 2012-3 in rubric "Tax administration", pages 64-67.
Resume: This article is devoted to the tax systems of Russia, European countries and the USA and contains their comparative analysis. It is shown that the flat tax scale that is used in Russia has certain disadvantages compared to the progressive tax scale used in the USA and European countries since the latter keeps the prices and inflation own as well as contributes to the innovative development of enterprise activity. Moreover, American system of taxation that covers part of profit but not certain economic performance simplifies the process of accounting and, consequently, supervision by the tax authorities.
Keywords: tax rate, flat and progressive tax scale, taxable income, taxation of legal entities, taxation of physical entities, innovative development, profit tax, value-added tax, property tax, single social tax.
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