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
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