ОЦЕНКА И АНАЛИЗ РОЛИ И МЕСТА НАЛОГА НА ДОХОДЫ ФИЗИЧЕСКИХ ЛИЦ В ДОХОДАХ КОНСОЛИДИРОВАННОГО БЮДЖЕТА РФ

Abstract

This article is devoted to the issues of assessing and analyzing the role of personal income tax in the structure of consolidated budget revenues. The relevance of these issues is due to the need to transform social inequalities, which in the Russian Federation amount to 13% as of 2023. The issue of social inequality stimulates the growth of the state’s economy: GDP increases and the income gap decreases. One of the levers of influence on these economic processes is personal income tax. This payment ensures a balance of economic efficiency and a reduction in social inequality, in particular, in the context of federal districts.