Taxation of the income of individuals on the basis of the tax return and further improvement of the taxation

This article is devoted to the consideration of the concept of “tax return” and its application in practice. In addition, it describes the structure of income of individuals subject to taxation based on the tax return, considers methods of taxing the income of individuals by declaring, analyzes the studies of scientific economists on the statistical data. In addition, the article contains relevant proposals developed by the author in reliance upon the research results.