PROBLEMS AND WAYS TO IMPROVE THE ADMINISTRATION OF TAX ON PERSONAL INCOME IN RUSSIA

This article analyzes the shortcomings of taxation of personal income in the Russian Federation and ways to eliminate them. At this stage, there is an increase in tax offenses and the development of the shadow economy. The growth of tax revenues in the budget system is constrained by the deterioration of the financial position of taxpayers and tax agents, and it limits the level of state revenues. Despite changes in tax legislation, the administration of the tax on individuals remains a popular integrated researcher in Russia