PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

Abstract

The article reveals the prospects for the development of taxation of individuals in the Russian Federation, the need for the formation of legislation in this area is substantiated. The main aspects of the state tax policy in the issues of introduction of the alternative system of family taxation are considered. The possibilities of using foreign experience in the Russian Federation for developing the main provisions of tax administration in this area are singled out. In particular, it is planned to introduce amendments to the legislation of the Russian Federation, to determine the status of the family as a separate category of taxpayers, a specific definition of the tax base and the provision of tax incentives as the main instruments for managing family taxation at the present stage.

Keywords

• taxation of individuals
• family taxation
• tax legislation
• tax incentives