Subject. The process of transforming personal income taxation at the current stage of development of the Russian tax system. Objectives. To identify the prerequisites that triggered the need for a fundamental revision of personal income tax (PIT) calculation rules — which had not previously been considered problematic; to determine the directions along which the process of their modification proceeded and the economic reasons behind these choices; and to assess the fiscal effect of the decisions adopted over the period 2021–2024. Methods. The study employed general scientific research methods, as well as methods of statistical data processing. Results. It has been proven that the transition to a progressive tax scale, the revision of taxation rules for interest income on bank deposits, and the abolition of bond-related tax preferences constitute interconnected systemic decisions. These measures are firmly embedded in the economic context and represent a continuation of the tax policy course aimed at centralizing tax revenues. Conclusions. The revision of the foundations of personal income taxation in Russia is driven by the need to stabilize public finances under conditions of a federal budget deficit and to balance its revenue side with rising expenditures – without harming regional budgets. The measures adopted have demonstrated high budgetary efficiency.
Keywords: personal income tax, tax relief, flat tax rate, income taxation, progressive scale
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