Actual problems of taxation of individuals

The textbook is the result of a study by the authors of the problems of taxation of individuals, the purpose of which was to develop theoretical provisions and practical recommendations aimed at improving taxation of income and property of individuals in the Russian Federation.
Actual changes in tax legislation are considered in the field of tax deductions provided for personal income taxes, contradictory and controversial issues of the provision of such deductions are analyzed, as well as ways to resolve them.
complies with the requirements of federal state educational standards of higher education of the latest generation for magistrates in the direction of training 38.04.01 "Economics".
addressed to undergraduates, graduate students, university teachers, scientists, tax authorities and other civil servants, as well as everyone who is interested in the problems of modern taxation