Abstract (English):
The textbook is the result of research by the authors to the problems of taxation of individuals, whose goal was to develop theoretical principles and practical recommendations aimed at improving taxation of incomes and property of physical persons in the Russian Federation. Discusses current changes in tax legislation in the sphere of tax deductions provided under the tax to incomes of physical persons; analyses the controversial issues of granting such deductions, and suggests ways to resolve them. Meets the requirements of Federal state educational standards of higher education of the latest generation for master's training direction 38.04.01 "Economy". Addressed to undergraduates, postgraduates, University professors, scientific workers, employees of tax authorities and other state employees, as well as to anyone interested in the problems of modern taxation.