Subject. This article focuses on personal income tax as the main source of budget revenue. Objectives. The article aims to identify problems associated with the enforcement of personal income tax, and determine possible ways to eliminate them. Methods. For the study, we used empirical methods of cognition and theoretical research methods. Results. The article reveals that personal income tax carries both a fiscal and social burden. It also discusses a new progressive tax scale. Conclusions. Income taxes vary significantly among different social groups. But the number of individuals with maximum incomes is very small compared to the number of taxpayers with minimum incomes. Individuals with low incomes have more influence on the formation of personal income tax. The introduction of a new progressive scale was to shift the tax burden to individuals with maximum incomes, but so far the new progressive scale does not fully solve the problem.
Keywords: tax, progressive taxation, personal income tax, tax liabilities of an individual, tax deduction
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