Personal income tax as a special type of federal taxes: history and present days

Abstract

This article examines current issues of the formation and development of personal income tax from the point of view of the retrospective aspect, as well as trends in improvement in the modern conditions of the functioning of the Russian state. A step-by-step analysis of changes related to income tax since the 19th century is carried out, the latest changes in relation to the progressive scale and the increase in the number of rates that are taxed on personal income are analyzed.