Importance The article discusses the current trends in the personal income tax development and factors, that determine it. Objectives The study aims to provide a rationale for groups of factors contributing to the development of current trends in the income tax of individuals. Methods For the study, I used the methods of statistical and comparative analyses, and the discrepancy method. Results As a result of the study, I found a high dependence of the income tax on individual persons in the consolidated budget of the Russian Federation on the identified groups of factors. Conclusions Socio-economic factors that determine not only the state of the tax base and number of taxpayers, but also their willingness and ability to pay the tax in good faith and in full, have the greatest impact on tax revenue to the consolidated budget of the country.
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