Disadvantages and Tendencies of Development of the Personal Income Tax in the Russian Federation

The article is devoted to the personal income tax in Russia, its disadvantages and tendencies of development. Tax burden on wages in Russia is compared with the tax burden on wages in France. The comparison is made by such parameters as the type of scale, tax rates, amount of contributions to the social funds and amount of tax deductions. This research indicated that it is necessary to reform the personal income tax in Russia. In this case improvement of social and demographic situation can be achieved and legalization of incomes increased.