Abstract
The subject of the study is the trends in the reform of the personal income taxation carried out in OECD countries. The purpose of the study was to pinpoint the areas for further improvement of the labor taxation in the Russian Federation. The analysis of labor tax revenues in foreign countries and the Russian Federation demonstrates their important place in budget revenues. It is shown that in the Russian Federation the share of PIT revenues is less and the share of insurance premium receipts is larger compared to the similar tax revenues for OECD countries at average. The analysis of the tax reforms in the OECD countries aimed at altering the PIT tax base made it possible to formulate proposals regarding the use of foreign experience for the development of business activities of the population by making use of tax incentives to stimulate investment, innovations and entrepreneurship as well as to attract productive and qualified taxpayers.
Published Version
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