Murav'eva N.N.Volzhsky Institute of Humanities, Branch of Volgograd State University, Volzhsky, Volgograd Region, Russian Federation nataljamur75@yandex.ru
Importance Personal income tax is the only tax in the tax system, which implements social functions. It acts as a means of solving social and economic problems, allows redistributing the social product between various categories of the population in order to reduce social inequalities and maintain social stability. In the current economic conditions, the existing system of income taxation of the Russian Federation requires revising in connection with its clearly defined fiscal orientation and insufficient implementation of the social justice principle. An effective system of income taxation of individuals should, on the one hand, meet the equitable redistribution of incomes, in accordance with the priorities of socio-economic development of the country, and, on the other hand, provide a sufficient level of tax revenues to the State budget. Objectives The purpose of this paper is to study the social orientation of the system of individuals' income taxation in Russia at the present stage, to identify perspective areas for its improvement, and to assess the economic implications for the budget as a result of implemented measures. Methods Based on statistical material, I analyzed the effectiveness of income taxation in Russia at the present stage. With the help of tax revenues forecasting methods (statistical techniques, the analogy method, the extrapolation method), I have calculated the economic implications of the proposed measures for enhancing the social justice of the tax for the Russian consolidated budget. Conclusions and Relevance I conclude that the introduction of non-taxable income, which is equal to the cost of living, is a necessary condition for developing the socially oriented income tax in the Russian Federation, and maintaining the proportional tax rate with a slight increase in its size is a necessary measure that ensures the implementation of the fiscal function of the personal income tax at an adequate level.
Keywords: personal income tax, principles, taxation, social justice, taxable minimum, proportional rate
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