PRACTICAL ASPECTS AND THE CONCEPTUAL MODEL OF DEVELOPMENT OF SECURIZATION INCOME ON PERSONAL INCOME TAX
The mechanism of securitization of receipts on a tax on the income of individuals (personal income tax) is considered; the scheme of securitization of potential cash flows according to the personal income tax is described. State-private interaction within the securitization, allowing to regulate liquidity of the financial market is defined.
Evgeniy V. Mozharovskiy, a post-graduate student of Samara State University of Economics.