Legal Regulation of Individual Income Tax in the Russian Federation

Student: Anikaeva Tatiana

Supervisor: Elena Ryabova

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2020

This research paper is devoted to the study of the legal regulation of personal income tax in Russia. The author identified the main trends in the development of income taxation, the peculiarities of determining taxpayers and individual elements of the legal structure of the tax, taking into account the experience of foreign jurisdictions. As a result, the author offered some directions for the transformation of the current model of legal regulation of personal income tax.

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