In all economically developed countries, where the principles of market economy and freedom of entrepreneurial activity apply, the practice of general declaration of income by citizens is widely used. During the period of gradual implementation of market reforms, the practice of taxation has been improved, mainly by introducing the positive experience of developed countries.At present, in accordance with the ongoing tax reforms in the country, a number of positive changes are being made in the taxation of personal income. This article examines the experience of economically developed countries and highlights the relevance of taxation in the country by declaring the income of individuals.