Актуальные проблемы налогообложения доходов физических лиц и пути их решения в налоговой системе РФ

The article presents the main directions of the income taxation of individuals who currently have some importance, because not very qualitative transformation of the system. The economic substance of the tax on personal income and its value can be estimated by determining the location of this tax in the tax system and the state of the tax system in the economic life of the state. To solve the main problems of the tax on income of individuals identified in this paper, it is necessary to take measures to improve the tax system as a whole. To this end, we analyzed problems and their solutions in the tax system of the Russian Federation. They also discussed the principles of taxation, the main functions of the tax on personal income and their purpose.