Open AccessINDIVIDUAL INCOME TAX - AS AN INDICATOR OF SOCIO-ECONOMIC DEVELOPMENT OF REGIONS
Author(s) -
Sergei Simonov,
Margarita L. Alexandrova,
Olga Yutkina
Publication year - 2020
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2020-8-2-21-25
Subject(s) - russian federation , tax revenue , revenue , personal income , personal income tax , population , state income tax , economics , gross income , income tax , business , public economics , tax reform , economic policy , economic growth , demography , accounting , sociology
The article provides a comprehensive analysis of the structure and composition of taxes levied on the territory of Russia from individuals and on this basis it is concluded that personal income tax is the main tax paid by the population of the Russian Federation to the state budget. The study and comparison of the population and the level of their average wages with the volume of personal income tax revenues made it possible to establish a direct relationship between the growth of tax revenues and the level of socio-economic development of the regions. In the course of the study, the main problems of taxation of individuals were identified and promising directions for improving the collection of tax on personal income in the territory of the Russian Federation were proposed.