ECONOMIC AND SOCIAL ROLE OF INDIVIDUAL INCOME TAX IN MODERN CONDITIONS
The economic and social role of the personal income tax in modern conditions. In the Republic of Tajikistan, as in all CIS countries, a proportional income rate is used, which complicates the transition to social equality, thereby hindering the implementation of a more active implementation of the socio-economic role of taxes. The author emphasizes the need to consider the income tax not only as a tool that provides a certain revenue part of the state budget, but also as a kind of regulator of the macro-level economy, thereby focusing on increasing the efficiency of the fiscal part. The author also states the fact that today there is a shadow market, hidden wages, etc. state the fact that the tax control mechanism cannot adequately ensure its fiscal function. Revealing the facts of tax evasion is inevitable, in this regard, punishment in the form of fines contributes to social stabilization. However, those with large incomes have the opportunity to evade taxes and minimize tax liabilities. It is the above facts that determine the relevance of the scientific article, as well as the inadequacy of the theoretical and practical level of processing and the insufficient elaboration of the tax mechanism with regard to the regulatory function of taxes.