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25-26 % of all non-payments. And it extremely aggravates position with budgetary

Payments. From this crisis it is necessary to search for an exit as in strengthening of the tax

Disciplines, in increase of degree of a collecting of taxes, and in the tax To reform.

The main problem of tax reform consists in that, without reducing

Public revenues as a whole, at the same time to weaken oppression of the taxation

The enterprises. At the expense of whom it can be made?

Essential redistribution of tax loading Is required. Now

50 % of gross national product are made in sphere of the services which enterprises effectively leave from

The taxation. Numerous privileges have export branches; in Result the basic oppression of taxes falls

On sphere of production of goods. Financial sphere and export

Branches should bear the big tax loading though here it is possible to expect

The greatest political resistance.

As to surtax, of course, we cannot pass to To its wide use as one of the main sources Financings of the State expenditure - our population is still very poor. But

It is necessary to do steps to this direction in process of occurrence rather more

Rich levels of population. Probably it is necessary to enter more resolutely Progressive system of taxation of individual incomes. Till 1996 at us

There were three limiting rates: 12 %, 20 % and 30 %. This year the thought has brought

Amendments: 12, 25, 30, 35 %. As we see, the progression appears, but extremely

Cautious, and she meets fierce resistance.

One of the important conditions of introduction of such system of the taxation is

The authentic statistical information which now is not present. The statistics gives

Population breakdown on size of incomes only to level of 1 million rbl. and above.

But the top group has received in 1995 almost 25 % of all incomes. In it It is necessary to search for potential payers of progressive surtax.

Often refer to experience of the developed countries, where reforms 80 - 90th

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Large Weather Icons Large Weather Icons depict a number of weather conditions typical in software, weather portals, and mobile gadgets. The icons come in typical sizes standard to Windows, Mac OS, and other systems. The biggest versions are huge 512x512 pixel images with vector sources in Adobe Illustrator (.ai) format easily available and ready to be printed or used in presentations in highest quality.

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