Modern problems of taxation of individuals in Russia: social aspect

This article examines the social aspects of the country's modern tax system. A comparative analysis of the existing parameters of tax benefits and social status was carried out, which made it possible to identify the lost benefits of citizens, which negatively affect their level of well-being and level the meaning of the tax benefits themselves. It is proposed to revise the scope of the procedure for granting tax benefits, taking into account the modern social situation of citizens, as well as alternative prospects for the development of tax legislation and solving the identified problems.