Aleksandr V. RACHINSKIINational Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation avrnn@mail.ru ORCID id: not available
Subject. This article discusses the 2024 tax reform in the field of taxation of individuals in Russia. Objectives. The article aims to analyze and assess the changes in the tax legislation of Russia made to the Tax Code of the Russian Federation, as well as proposals on this topic from the scientific community. Methods. For the study, we used analysis and synthesis. Results. Based on the analysis of changes in the Personal Income Tax introduced from January 1, 2025 in Russia, the article identifies problems related to rates and benefits, and makes certain proposals for further improvement of this tax. Conclusions and Relevance. Tax reform in Russia requires further continuation, taking into account the subsistence minimum, calculations for each taxpayer individually and the further use of digital technologies. The results of the study can be applied in the theory and practice of finance, taxes and taxation, and financial control.
Keywords: tax reform, tax rates, analysis of Personal Income Tax calculations, tax benefits
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