Finance and Credit

Personal income tax – Chapter 23 of the Russian Tax Code: Problems, contradictions, and shortcomings

Vol. 24, Iss. 7, JULY 2018

Received: 19 April 2018

Received in revised form: 7 May 2018

Accepted: 22 May 2018

Available online: 27 July 2018

Subject Heading: FISCAL SYSTEM

JEL Classification: Н24, Н26

Pages: 1703–1720

Edronova V.N. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation

ORCID id: not available

Importance The article ponders on theoretical and practical problems of the tax legislation connected with the order of calculation, withholding and payment of the private individual tax.
Objectives The paper aims to study the law enforcement positions and analyze shortcomings of Chapter 23 Personal Income Tax of the Tax Code of the Russian Federation.
Methods For the study, we used empirical and logical constructions, analysis and synthesis, generalization, systems approach, and the methods of comparative analysis.
Results Personal income taxation is not efficient enough and lacks sensible and rational legal corrections.
Conclusions and Relevance At present, the Tax Legislation is unstable, contains legal defects, problems and shortcomings and requires reasonable, justified decisions at the legislative level. The study shows that only within the framework of reasonable changes, it is possible to rationally resolve the existing problems and maintain the principles of stability and economic feasibility of taxation. The research can be of interest to specialists and students in the field of taxation.

Keywords: income tax, taxation elements, taxation contradictions


  1. Kamenkov M.V. [The substance of the principle of economic grounds of taxes]. Nalogoved, 2014, no. 2, pp. 30–39. (In Russ.)
  2. Vlasov A.V. [On the problems in the Chapter 23 of the Tax Code of the Russian Federation]. Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya, 2009, no. 4, pp. 15–23. (In Russ.) URL:
  3. Sasov K.A. Nalogovoe pravosudie v resheniyakh Konstitutsionnogo Suda Rossiiskoi Federatsii [Tax justice in decisions of the Constitutional Court of the Russian Federation]. Moscow, Norma Publ., 2013, 256 p.
  4. Vinokurova M.M. [Realization problems of the principle of tax law stability with application of the simplified tax system]. Nalogi i finansovoe pravo, 2015, no. 5, pp. 23–28. (In Russ.) URL:Издательство/Журнал/2015/2015-05-simpozium.pdf
  5. Fokin A.V. [Stability of conditions of economy management and taxation]. Zakonodatel'stvo i ekonomika, 2003, no. 7, pp. 25–28. (In Russ.) URL:
  6. Sokol M.P. [On statutorily contradictions, ambiguities and cases in the Chapter 23 of the Tax Code of the Russian Federation]. Nalogovyi vestnik, 2006, no. 1, pp. 11–15. (In Russ.) URL:
  7. Nogina O.A. [On the issue tax elemental composition]. Finansovoe pravo = Financial Law, 2005, no. 7, pp. 11–12. (In Russ.)
  8. Isaev A.A. Ocherk teorii i politiki nalogov [Sketch of theory and tax policy]. Moscow, YurInfoR-Press Publ., 2004, 270 p.
  9. Kucherov I.I. [On the issue of juridical taxes and levies constructions]. Finansovoe pravo = Financial Law, 2010, no. 1, pp. 22–27. (In Russ.)
  10. Pepelyaev S.G. [Fiscal residence of private individuals]. Nalogovyi vestnik, 2000, no. 11, pp. 26–32. (In Russ.) URL:
  11. Shakhmamet'ev A.A. Rezhim nalogooblozheniya nerezidentov: pravovaya osnova regulirovaniya: monografiya [Non-resident taxation schemes: legal regulation basis: a monograph]. Moscow, Yurlitinform Publ., 2010, 248 p.
  12. Kruss V.I. Konstitutsionalizatsiya fiskal'no-ekonomicheskikh obyazannostei v Rossiiskoi Federatsii: monografiya [Constitutionalization of fiscal and economical responsibilities in the Russian Federation: a monograph]. Moscow, NORMA Publ., INFRA-M Publ., 2017, 304 p.
  13. Sandyrev G.G. [Peculiarities of juridical constructions of private individuals taxation]. Finansovoe pravo = Financial Law, 2012, no. 2, pp. 26–30. (In Russ.)
  14. Pepelyaev S.G. [Legal and taxation definition of ‘income’]. Nalogoved, 2014, no. 11, pp. 14–25. (In Russ.)
  15. Kurilyuk Yu.E. [Some questions of definition of tax base on private individuals taxation]. Finansovoe pravo = Financial Law, 2012, no. 10, pp. 21–26. (In Russ.)
  16. Zaripov V.M. [The notion of economic basis of a tax]. Nalogoved, 2014, no. 5, pp. 32–45. (In Russ.)
  17. Eremenko E.A. [Income determination in accordance with Russian Tax Law]. Nalogoved, 2014, no. 8, pp. 18–21. (In Russ.)
  18. Puchkova O.G. [On decrease of the private individual tax base for non-residents of the Russian Federation]. Nalogoved, 2015, no. 11, pp. 66–71. (In Russ.)
  19. Akimova V.M. [Gift taxation]. Rossiiskii nalogovyi kur'er, 2008, no. 8, pp. 57–62. (In Russ.) URL:
  20. Medvedeva T.M. [Calculation rules of tax fine]. Nalogovaya proverka, 2016, no. 5, pp. 11–15. (In Russ.)

View all articles of issue


ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 24, Iss. 7
July 2018