Improving the Application of the Tax on Personal Income

The purpose of this research is to identify the main trends in income tax in the Russian Federation, the assessment of its collection and the application of a progressive scale and comparing its existing flat scale in Russia. Introduction present the urgency of the theme, originality, set a goal of writing a diploma project tasks. Relevance of the work expressed in the importance of personal income tax in the budget of the state and existing problems. First chapter of the thesis work reported the theoretical foundations of the personal income tax, the history of the income tax accrual of tax in Russia, the USA and Germany, existing deductions and the key issues of taxation of individuals. Second chapter gives a detailed analysis of the dynamics of personal income tax revenue in Russia, a comparative analysis of PIT calculation in OEC. Much attention is given to detailed discussion a progressive scale of taxation in the United States and Germany, proposed measures to improve the application of the income tax in Russia using the experience of the countries with more developed tax systems. The third chapter suggests a new rate of PIT, the calculation of the level of income tax depend on fixed and progressive rates. Conclusion contains the main information about the effectiveness of a progressive tax system and measures for the proper functioning of a new system of taxation of individuals.