Melguy Andrey Eduardovich – (Bryansk State University named after Academician Ivan Georgiyevich Petrovsky )
Ermakova Lyudmila Vladimirovna – (Bryansk State University named after Academician Ivan Georgiyevich Petrovsky )
Dedova Olga Vasilevna – (Bryansk State University named after Academician Ivan Georgiyevich Petrovsky )
The article analyzes modern system of domestic taxation of the population. We consider the basic principles, trends, postulates and functions of the taxation of natural persons, and the main problems of its implementation.
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