Factors determining the development of personal income taxation

The authors of the article focus on the need to substantiate and systematize the problems associated with the development of taxation of personal income in Russia. In particular, general problems of taxation in the Russian Federation, problems arising from the taxation of personal income tax and the application of tax deductions were highlighted.According to the authors, the role of the personal income tax has only increased in recent years. The study of the modern legal field allowed to characterize the current taxation of personal income in the Russian Federation. An analysis of statistical data is presented. The analysis made it possible to clarify the role of personal income tax in state budget revenues. Calculations showed that in 2021 personal income tax accounted for 17% of all tax revenues of the consolidated budget. That is, the contribution of the tax is significant. As a result of the analysis of the current situation in the socio-economic sphere of the Russian Federation, it has been established that the main factors determining the income tax return are not only tax parameters but also the able-bodied population size, the general level of income of the population, etc.

tax, tax deduction, consolidated budget, macroeconomics, tax functions