Belarusian Economic Journal 2/2020 2020 DOI: 10.46782/1818-4510-2020-2-143-152 View full text
Elena Vylkova, Anna Shmatko

Abstract: The article analyzes the state of proactive budgeting in the world and in Russia as well as identifies the main possible directions for its development. The directions of reforming the taxation of personal income in foreign countries and Russia over the recent years are considered. Demand for a fair and effective approach to taxation is shown. The feasibility of developing proactive budgeting in the context of the personal income tax (PIT) reform in terms of expanding the rights of honored and distinguished ta…

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