Importance Over recent 10 years, the OECD member countries have been harmonizing the national legislations on consumption taxes. The aim is to form a more liberal approach that will influence the investment activity of economic entities and individuals. The focus is on perfecting the main elements of taxes and procedures for tax assessment and payment. In 2014, individual income tax in the Russian Federation demonstrated growing budget revenues versus 2008. Taxable items cover various income sources of citizens. Objectives The study aims to consider the Russiantax assessment methodand compare it with global trends. Results The existing procedure for personal income tax collection and payment in Russia has insufficient fiscal and regulating power as compared with OESD countries, where this tax is the main source of revenues to budgets. The Russian system is not perfect and requires further research, taking into account the foreign experience. As the world practice shows, progressive or flat tax rate schedule is applied for personal income tax. However, the economic theory does not have a straightforward position regarding the tax scale choice. Conclusions There is a need to develop extraordinary tax incentives and support for individual taxpayers. Establishing a progressive scale of personal income tax, it is necessary to specify optimal reasonable rates, modify the system of tax deductions when assessing tax base taking into account the current level of income generated by the population.
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