SOCIALLY ORIENTED MODEL OF THE DEVELOPMENT OF THE INCOME TAX OF INDIVIDUALS FEATURES
The article shows the essence of the personal income tax in modern conditions. The main problematic issues of the personal income tax, which is a source of tax revenues of the consolidated budget of Russia, are identified. The dynamics of personal income tax receipts to the budget of the Russian Federation in 2017-2021 is shown, which indicates a steady increase in tax receipts, and the number of the Russian population who received income in 2017-2021 is shown, which is approximately at the same level. The ways of improving this tax on the example of taxpayers of the Republic of Bashkortostan, contributing to the implementation of the objectives of the social policy of the Russian Federation and the achievement of social justice in society, are proposed. It is recommended to introduce a non-taxable minimum in the amount of the official subsistence minimum of the able-bodied population in the taxpayer’s region of residence into the methodology for calculating personal income tax, and it is also proposed to calculate the personal income tax rates on a progressive scale. The calculation of the tax burden on taxpayers whose income is equal to or several times higher than the average wage in the Republic of Bashkortostan is given. The advantages of the proposed system of taxation of personal income are shown.