Peculiarities and justification of the importance of improvement of tax payment on the incomes of individuals by tax agents

Korhova M. V., Likhacheva V. V.

The article presents the dynamics of tax revenues in the Russian Federation, emphasizes the importance of effective tax collection on personal income, including tax agents. The analysis of personal income tax inflows in general in Russia and in the Primorsky Territory, in particular.

Keywords:personal income tax, tax agent, tax revenue, tax administration, budget