Fundamentals of tax regulation of personal income in Russian Federation

The article reveals the essence and principles of tax regulation of personal income, its forms, methods and functions. The authors systematized the methods of state tax regulation of income of individuals in Russia, disclosed the tax regulation facing the state, as well as the establishment of the minimum wage in the country, which is the most important tool for regulating the differentiation of incomes of the population in relation to a wide range of taxpayers.