Исчисление, удержание и Finance and credit ISSN 2311-8709 (Online) ISSN 2071-4688 (Print) ON SOME ISSUES OF LOGIC IN PERSONAL INCOME TAXATION Valentina N. EDRONOVA Avgust V. TELEGUS Abstract Tax legislation of Russia affects the interests of the majority of citizens and determines the possibility of budget replenishment, which leads to increased requirements to the quality of legislative and normative documents, the need for their compliance with the principles of taxation, the most important of which is the principle of justice and equality. <...> The subject of the article is the law on income tax of natural persons from positions of its compliance with the principle of equity of tax collection. <...> The purpose of the study, the results of which are presented in this paper, is to assess the degree of compliance of tax legislation with the principle of equality and justice in the field of income taxation of individuals in Russia on the basis of theoretical ideas about the principle of equality in taxation, which prevail in the science of financial law, as well as on the basis of the legislation on taxes. <...> The study posed and solved the following tasks: to reflect the necessity of relating the interests of the State and taxpayers; to analyze legal and regulatory framework for the taxation of incomes of physical persons; to identify the degree of compliance of law enforcement positions on the application of certain provisions of chapter 23 of the Tax Code of the Russian Federation “Tax on income of physical persons” with the requirements of legal logic. <...> The results can be used in further scientific research on the study of the principle of equality in the tax law, as well as in the analysis and solution of problems of legal regulation of personal income taxation. <...> ЗАДОРОЖНАЯ, кандидат экономических наук, доцент кафедры финансов, кредита, бухгалтерского учета и аудита E-mail: anna_zador@mail.ru Омский государственный университет путей сообщения В статье представлены результаты эмпирического исследования влияния ковенантов, включаемых в эмиссионные документы, на стоимость привлекаемых средств. <...> Целью работы являлось тестирование гипотезы влияния контрактов на стоимость на внутреннем рынке корпоративных облигаций и на рынке российских еврооблигаций. <...> Ключевые слова: агентская теория, конфликт интересов между акционерами и кредиторами, ковенанты, гипотеза влияния контрактов на стоимость Одним из механизмов защиты интересов кредиторов является включение в кредитные договоры (эмиссионные <...>