Social aspects of the budget classification of income
This paper analyzes the budget classification of revenues, currently in force, and explain its shortcomingsas a grouping of income. These shortcomings are systemic, include the lack of social orientation and a singlecriterion groups. Remedy these deficiencies will contribute to increasing the analytical capacity of the budgetclassification and budget transparency, strengthen its social orientation.
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Keywords
классификация доходов, физические лица, юридические лица, индивидуальные предприниматели, налоги с населения, средний класс, classification of income, individuals, legal persons, individual entrepreneurs, taxes from the population, the middle classAuthors
| Name | Organization | |
| Sagaidachnaya N. K. | National Research Tomsk State University | _finans_@sibmail.com |
References
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