Problems of personal income tax administration and its improvement

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The article deals with current problems of tax administration on personal income tax paid by individual entrepreneurs. The methods of evasion by an individual entrepreneur from paying personal income tax, and the main types of methods of interaction between tax authorities and taxpayers - individual entrepreneurs on the payment of personal income tax are disclosed. The article analyzes the problems of tax administration, which can be combined into three groups: legal; organizational; socio-psychological.

Personal income tax, tax compliance, methods of interaction, tax authorities, taxpayers

Короткий адрес: https://sciup.org/170186986

IDR: 170186986   |   DOI: 10.24411/2500-1000-2020-11412

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