Edronova V.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation firstname.lastname@example.org
Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation email@example.com
Importance Changes in economic and legal relations between the State and its citizens, the tax system reform and permanent amendments to tax laws necessitate consideration of methodological and practical problems of personal income tax liability formation identified during tax consulting. Objectives The purpose of the study is to sum-up and analyze the issues of personal income tax liability formation, which are revealed by tax consulting. Methods The methodology rests on empirical and logical methods, analysis and synthesis, systems approach and methods of comparative analysis. Results In the taxation of personal income, we revealed a tendency to an increase in the volume of regulations and the fiscal nature of methodological approaches of relevant authorities to the practice of personal income tax assessment, which can be neutralized only in courts. It is obvious that these facts do not contribute to efficient implementation of tax reform. Conclusions The questions arising during the formation of taxpayers' obligations under personal income tax can be resolved through tax consulting. At present, tax consulting acts as an active component of modern taxation system. It has an impact on methodology for personal income tax assessment, prevents offenses by both taxpayers and fiscal authorities, and fosters the development of tax relations in the society.
Keywords: personal income tax, tax consulting
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