Improvement of taxation of revenues of physical persons in the Russian Federation, its directions and significance

The article deals with the problems of taxation of incomes of individuals in the Russian Federation, the difficulties in choosing personal income tax rates, as well as the scale of its collection, the inefficient efficiency of the existing deductions for personal income tax, the absence of a non-taxable minimum. Areas for improving the taxation of individuals, allowing to raise the standard of living of the population, create conditions for the implementation of the distributive function of personal income tax and the achievement of fairness of taxation.