Personal income tax in Russian Federation and Japan: comparative analysis

Abstract. This article is a brief comparative analysis of tax systems in Russia (developing country) and Japan (developed country), there are data about the number of economically active population, average monthly wages in these countries, the dynamics of GDP and income tax, share of income tax in total tax revenue and so on. Revenues from the tax on incomes of natural persons is the main source of revenue base of territorial budgets, the share of this tax in the total tax payments increases. Thus, personal income tax is one of the most important taxes, which forms the basis of the revenue part of the budget.