НАЛОГОВОЕ АДМИНИСТРИРОВАНИЕ НДФЛ В СОВРЕМЕННЫХ ЭКОНОМИЧЕСКИХ УСЛОВИЯХ И ЕГО ПЕРСПЕКТИВЫ

Abstract

The article is devoted to the changes that will affect the personal income tax in the near future. At the legislative level, they take the initiative to use this tax as an instrument of a fair, socially oriented state policy. On the one hand, the main function of taxes is fiscal, and they should serve as a source of stable financial revenues to the budget system of the Russian Federation, on the other hand, the personal income tax is designed to perform a social function. The experience of introducing a progressive scale of taxation – a 13% tax rate for incomes not exceeding 5 million rubles and 650,000 rubles + 15% from exceeding 5 million rubles was recognized as successful, personal income tax receipts are steadily growing. To date, various options are being considered for both the step of the progression itself and the initial amount of total income from which the application of the progressive scale will begin. A stable increase in tax revenues from the personal income tax and the implementation of a socially oriented state policy can be achieved with a competent tax policy, where not only a progressive tax scale is introduced, but also a bundle with a non-taxable minimum works.