THE ROLE OF TAX CONTROL IN THE FIELD OF TAX ON INCOME OF INDIVIDUALS
The article discusses the main problems and identified tax violations during the implementation of tax control measures in relation to personal income tax, and suggests ways to improve them. The definition of personal income tax is given, and the concept of “Tax agent” is also disclosed. The tax base and the structure of accruals for personal income tax are analyzed, based on statistical data generated by the Inspectorate of the Federal Tax Service No. 4 for the city of Krasnodar for the study period. The conclusions are formulated based on the results. The dates and types of tax reporting on personal income tax are presented in order to analyze the main tax violations committed by tax agents. The effectiveness and efficiency of tax control measures carried out by the tax authority in relation to personal income tax is assessed.