For citations:

Melnikova N.P., Tikhonova A.V. RISKS OF THE TRANSITION FROM THE PROPORTIONAL PERSONAL INCOME TAX TO THE PROGRESSIVE INCOME TAXATION OF INDIVIDUALS: THEORETICAL AND PRACTICAL ASPECTS. Issues of Risk Analysis. 2017;14(4):24-35. (In Russ.) https://doi.org/10.32686/1812-5220-2017-14-4-24-35