Akademik Məlumat İdarəetmə Sistemi
37th International Scientific Conference on Economic and Social Development - Socio Economic Problems of Sustainable Development, Baku, Azerbaijan, 14 - 15 February 2019, pp.479-483
Purpose of the study Investigation of the mechanism of taxation on personal income tax, with the main attention paid to the proportional tax rate, which is the main feature of income tax. Methodology of the study Comparison, synthesis and analysis. Results of the study. The purpose of indivual income tax is the replenishment of the country's budget and the even distribution of vitally important funds between the population, which is achieved through the implementation of the functions of the reduced tax. This tax is the economic lever of the state. It is through this that the fiscal and regulatory issues are to be addressed, but this does not correspond to the realities of our time.