Elements of progressive personal income taxation in the context of the principle of forward and backward links

N. M. Artemov; К. A. Ponomareva

Law Enforcement Review
Pravoprimenenie

ISSN 2542-1514 (Print)
ISSN 2658-4050 (Online)

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Artemov N.M., Ponomareva К.A. Elements of progressive personal income taxation in the context of the principle of forward and backward links. Law Enforcement Review. 2021;5(1):68-79. https://doi.org/10.52468/2542-1514.2021.5(1).68-79

This work is licensed under a Creative Commons Attribution 4.0 License.

ISSN 2542-1514 (Print)
ISSN 2658-4050 (Online)

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About the Authors

N. M. Artemov
Kutafin Moscow State Law University (MSAL)
Russian Federation

Nikolay M. Artemov – Doctor of Law, Professor, Honoured Lawyer of the Russian Federation, Honoured Worker of Higher School of Russia; Professor, Department of Financial Law

9, Sadovaya-Kudrinskaya ul., Moscow, 125993

К. A. Ponomareva
Dostoevsky Omsk State University
Russian Federation

Karina A. Ponomareva – PhD in Law, Associate Professor; Associate Professor, Department of State and Municipal Law Dostoevsky

55a, Mira pr., Omsk, 644077

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