Article title: PERSPECTIVE DIRECTION OF CONTROL OVER EXPENSES OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

Article author: Dmitrieva Oksana Germanovna, Dozhdeva Elena Evgenievna

Number of pages: 5

Contact mail: dmitrieva_oksana2896@mail.ru

Аbout the author:

Annotation:
The article substantiates the need to introduce tax control over the expenses of individuals and review the tax rate on personal income in the Russian Federation. The purpose of introducing measures of tax control over the expenses of individuals is that the tax on personal income is a significant fiscal and regulatory instrument of the market economy.