Abstract
Personal income tax (PIT) is one of the most important tax systems of the Russian Federation. Long-term application of the current personal income tax model shows that the design of this tax is far from perfect. This tax is characterized by both unworked structural elements and clearly outdated parameters, which quite obviously limit the use of this tax in the social policy of the state. Speaking about constructive problems, first of all, it should be noted that the mechanism for determining the status of a tax resident of the Russian Federation for an individual is not developed. Meanwhile, this point in the taxation of individuals is very important, since it is this status that determines the tax rate at which the income of an individual will be taxed. Accordingly, this article is devoted to a discussion of this problem of personal income tax and proposals for their elimination.
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