The authors consider the feasibility of the study of the human potential development through the mechanisms of individual income taxes due to the dependence of economic development on the success of social functions of the State. The article points out that an irregularity of the territorial development is a major constraint to the development of human capital in the Russian Federation. In its turn, the differences in the development of human capital are due to the economic and geographical position of regions, high differentiation of incomes and expenditures of the subfederal budgets, which are allocated for social goals. The article make an assessment of the human potential development in the regions of Russia, makes an analysis of the theoretical and practical aspects of the content of the "human capital" concept, as well it reviews the foreign experience. The paper presents regional differentiation in the human development index, and makes an evaluation of regions referring to the factors that have influenced the indexes dynamics. The authors make an analysis of an influence of individual income tax on the development of human capital through tax items, indicators of the standard of living of the population. According to the results of the analysis, the authors proposed the measures aimed at the development of human capital through the system of tax breaks.
Keywords: human capital, human development index, tax policy
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