Problems of modern administration of tax on income of individuals and insurance contributions, ways of their resolution

The article discusses the basics of taxation of personal income and the calculation of insurance premiums, as well as analyzes current issues of calculation and payment of taxes and fees, analyzes the disadvantages of administering personal income tax and insurance premiums. The situations that are encountered in practice when calculating and paying insurance premiums and taxing the income of individuals are considered. Options are proposed for solving the main problems of tax administration and ways to improve them.