Features of taxation of income of citizens received in the course of savings and investments

For the population, it is a common behavior pattern to save part of the money earned, reducing current expenses and accumulating capital to increase their own sustainability in the future. To protect the accumulated funds from the impact of inflation and various unfavorable events, the population actively uses various financial market instruments. In the case of income from these operations, it becomes necessary to pay tax on personal income. The article discusses the features of paying tax on income from savings and investment. The main tools that are used by the population for saving and investing in the current conditions are presented. The existing tax incentives and deductions are given, which make it possible to increase the financial attractiveness of some instruments.