Ovchinnikova S.V.

Purpose. Analysis of changes in the legislative regulation of the tax on personal income. Methods. As the main method used by comparative analysis, comparison, synthesis and evaluation. Results and scientific innovation. The authors examine the changes in the calculation of the tax base, changes in the tax object, and especially the transformation of the tax rates and exemptions. Analyzing the modification of the tax legislation, the author considers the changes in the legislation, containing some elements of tax regulation.