Abstract: The subject of this research is to identify the problems of applying tax incentives for the development of human capital in Russia. Currently, in Russia, as in many other countries, the government uses various tax incentive tools to develop human capital. Tax incentives for the development of human capital are designed to encourage businesses and individuals to invest in education, healthcare, entrepreneurial activity and higher living standards, which should ultimately lead to economic growth and competitiveness of the country. However, despite the government's efforts, the use of tax incentives for the development of human capital in Russia faces a number of problems. Lack of financial resources, low efficiency of existing mechanisms, administrative barriers, low awareness, etc. – all these are serious obstacles to the effective use of tax incentives for the development of human capital. The research methodology consists of a comparative analysis of tax systems and instruments for stimulating the development of human capital in Russia and abroad. In this article, the author classifies and analyzes the problems of using tax incentives for the development of human capital in Russia, as well as suggests ways to increase the effectiveness of tax incentives for the development of human capital in Russia. The author presents a systematic vision of the problems of using tax incentives for the development of human capital in Russia. These problems of using tax incentives for the development of human capital in Russia are: economic problems, administrative problems, social consequences of using tax incentives and problems of information awareness about tax incentives. The practical significance of the study is to identify and classify the areas of work of the legislative and law enforcement branches of government for a comprehensive solution to these problems of using tax incentives for the development of human capital in Russia.