The tutorial discusses the theoretical and practical aspects of the current system of taxation of physical persons in the Russian Federation, legal bases of its formation, the principles and approaches of effective taxation. Designed to consolidate the theoretical knowledge and the independent work of students enrolled in the specialty 38.05.01 "Economic security" of all forms of learning while studying the discipline "Taxation of individuals", and also students of training areas 38.03.01 "Economics", 38.03.02 "Management", 38.03.04 "State and municipal management". It may be useful to employees of state bodies of all levels, as well as graduate students, undergraduates and everyone interested in the taxation of individuals in the system of economic development and security.