INCOME TAX IN RUSSIA AND FOREIGN COUNTRIES: COMPARATIVE ANALYSIS

The article analyzes the features of the income tax in different countries: in Russia, the United States, Germany and France, a characteristic of the tax rate in each country is given. The authors have identified the pros and cons of each state's approach to this issue and the position of Russian experts in the field of tax policy has been identified. The characteristic of the taxation system of each country is given. It is concluded that there is no unambiguous answer to the question of what type of taxation is best for citizens or the population.