IMPROVING THE TAXATION OF INDIVIDUALS

The article is devoted to the study and analysis of the essence of taxation of individuals as the most important tool of the tax policy of the state, as well as its role in the formation of the budget system of the Russian Federation. The main problems of the modern mechanism of collecting taxes on personal income are identified and ways to improve their taxation are proposed in order to increase the efficiency and fairness of the institution under consideration, coordinating the interests of both the state and taxpayers. In addition, new methods of improving the taxation of individuals can serve as an effective way to combat tax evasion. Special attention is paid to certain elements of the irrationality in the system of taxation of individuals and recommendations are given for their elimination. At the same time, the tax on individuals is of a social nature and affects the level of real income of the population, and, consequently, their standard of living. This tax ensures the receipt of funds to the regional and local budgets of the subjects of the Russian Federation, regulates the level of income of the population, as well as the structure of personal consumption and savings of citizens. In the article, the authors have developed practical recommendations aimed at improving the taxation of individuals as the most important condition for the formation of a socially oriented tax policy to ensure a decent life for citizens. Among other things, in order to improve the mechanism of taxation of individuals, the tax reforms of foreign countries in personal income tax issues are analyzed, and the possibilities to apply this experience in the tax policy of the Russian Federation are considered.

tax, tax rate, taxation of individuals, income, tax policy, budget system of the Russian Federation, tax exemption, taxpayers, non-taxable income, income differentiation, family tax, tax deduction

Falishtyanu A. V., Dementeeva N. A., Artemenko G. A. Improving the taxation of individuals. Business. Education. Law, 2021, no. 4, pp. 227—231. (In Russ.) DOI: 10.25683/VOLBI.2021.57.420.