Principles of income taxation
( Pp. 226-229)

Tax on personal income is one of the most common fiscal payments. From a clear legislative recognition of the principles of income taxation depends to balance private and public interests in the tax area. Imperfection of the legislation contradictory jurisprudence significantly reduces the degree of legal protection of taxpayers. Using the general scientific and public- scientific methods of knowledge has allowed the author to define the role and importance of the principles of income taxation, to reveal their contents, to formulate proposals for improving the legal regulation of tax relations . The practical significance of the article is that the author offers can be used in legislative activities of public authorities, when carrying out further research on legal support personal income taxation.

Miroshnik S.V., (2014), PRINCIPLES OF INCOME TAXATION. Gaps in Russian Legislation, 3 => 226-229.

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tax law, principles of tax law, the tax to incomes of physical persons, principles of income taxation.