Tax Monitoring of Individuals
- Authors: Komolov N.O.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 19, No 2 (2023)
- Pages: 254-259
- Section: Regional and Sectoral Economics
- URL: https://journals.eco-vector.com/2541-8025/article/view/568557
- ID: 568557
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Abstract
The scientific article is devoted to the research analysis of the implementation of the mechanism of tax monitoring of individuals at the current stage of the formation of the tax administration system in the Russian Federation. The relevance of the study is due to the fact that tax monitoring can be one of the most effective mechanisms for tax administration of individual income. The article analyzes the main types of income of individuals. The dynamics of personal income tax by types of income has been analyzed. The article considers the characteristics of tax deductions as an incentive tool. The features of storing data on the finances of individuals in Russia are described. The main risks for individuals from the point of view of sanctions for violation of tax legislation are considered. The prospects and possible effectiveness of the use of the mechanism of tax monitoring of personal income for the tax regulation bodies of the state and taxpayers are analyzed.
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About the authors
Nikita O. Komolov
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: Komolovnikita@gmail.com
postgraduate student
Russian Federation, MoscowReferences
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