Edronova V.N.National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation v.n.edronova@mail.ru
Telegus A.V.Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation a.v.telegus@mail.ru
Importance Under active reform of financial activities of the State and qualitative changes in legal and regulatory environment, it is important to study the historically developed methodological principles and elements of income taxation that have a direct impact on regulation of tax, financial and other jural relations and their interpretation in the modern tax practice of the Russian Federation. Objectives The aim is to study theoretical, methodological and practical aspects of income taxation in Russia, perform a retrospective analysis of its general and specific characteristics. Methods The methodological basis of the research is empirical and logical constructions, analysis and synthesis, generalization, systems approach, methods of comparative analysis. Results We revealed the continuity of income taxation methodology, progressive nature of its development, a tendency towards increasing the volume of regulations and complexity of statutory regulation of personal income tax. Conclusions and Relevance The historical experience in taxation in Russia is extremely relevant under today's transformation of economic relations, and its use may give new impetus to taxation development.
Keywords: income tax, taxation elements, methodology
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