Polushin A.A. Methods for Improving the Processes of Income Taxation of Physical Entities Through the Institution of Tax Agents

Abstract: The object of the present research article is the taxation system of the Russian Federation. The subject of the research is the processes of income taxation of physical entities through the institution of tax agents. The researcher examines such aspects of the theme as the classification of the processes of personal income taxation of physical entities through the institution of tax agents depending on the type of a 'process owner' as well as describes the main directions for improving the processes of personal income taxation of physical entities such as the decomposition of the processes based on the given classification and improvement of descriptions of the processes of personal income taxation. The researcher offers his own classification of the processes of income taxation of physical entities through the institution of tax agents depending on various classification groupings. He also describes the processes and subprocesses that relate to personal income taxation. The main conclusion is that modeling of a company's activity should start with the preparation of a TOP-diagram and decomposition diagrams according to the international standard IDEFO or any other similar guidelines. Modeling of business processes of the lower level should be performed basedon the guidlines on the role modeling of activity of individual employees or a group of empoloyees. 

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