employee
student
Taxation of individuals is a key element of the state's financial system, ensuring budget formation and regulation of socio-economic processes. In modern conditions, the growth of economic challenges and changes in the income structure of the population require an analysis of the current taxation system in order to identify its shortcomings and find ways to improve it. Modern research demonstrates the existence of significant problems related to the tax burden, administrative complexity and insufficient social justice, which reduces the effectiveness of tax policy and negatively affects economic development. The purpose of this work is to comprehensively analyze the existing system of taxation of individuals, identify its main problems and shortcomings, as well as develop recommendations for its reform with an emphasis on increasing transparency, simplifying procedures and improving social justice.
taxation of individuals, administration, property payments, taxpayer, tax authorities, tax legislation
1. Azzheurova K. E., Scherbakov D. B. Progressivnaya sistema nalogooblozheniya dohodov fizicheskih lic v Rossii: za i protiv, prepyatstviya i perspektivy /K.E. Azzheurova, D.B. Scherbakov// Nauchnyy rezul'tat. Ekonomicheskie issledovaniya. - 2023. - №3. S.120-135.
2. Aftaeva A. V., Isaeva D. D., Malahova Yu. V. Perspektivy semeynogo nalogooblozheniya i korrektirovki shkaly naloga na dohody fizicheskih lic /A.V. Aftaeva, D.D. Isaeva, Yu.V. Malahova// sb. st. po materialam XI Vserossiyskoy (nacional'noy) nauch.-prakt. konf. (g. Penza, 24‒25 aprelya 2025 g.) – Penza: Izd-vo PGU. - 2025. – S.18-22.
3. Koroleva L.P. Razvitie nalogovogo monitoringa v RF: tendencii, problemy i perspektivy /L.P. Koroleva// Teoreticheskaya i prikladnaya ekonomika. - 2025. - №3. – S.62-80
4. Olisaeva A. V., Akoeva S. V. Nalogovaya sistema Rossii: sovremennye tendencii /A.V. Olisaeva, S.V. Akoeva// Russian Journal of Management. - 2023.- №. 4. - S.230-243.
5. Ryndina A. O. Issledovanie razvitiya cifrovyh platform na predmet effektivnosti nalogovogo administrirovaniya/A.O. Ryndina // Izv. Sarat. un-ta Nov. ser. Ser. Ekonomika. Upravlenie. Pravo. - 2025. - №4. - S.375-386
6. V Rossii nalogoviki nachali aktivno proveryat' dohody nekotoryh grazhdan. – Tekst: elektronnyy // Gazeta.ru: [sayt]. – 2025. – 4 fevr. – URL: https://www.gazeta.ru/ https://finance.mail.ru/article/v-rossii-nalogoviki-nachali-aktivno-proveryat-dohody-nekotoryh-grazhdan-67744612/ (data obrascheniya: 06.02.2026).
