НАЛОГ НА ДОХОДЫ ФИЗИЧЕСКИХ ЛИЦ: ЭКОНОМИЧЕСКАЯ ПРИРОДА

Abstract

Currently, observing the interests of the state and the population in the field of taxation is the most important task of the modern Russian economy. The authors determined that the combination of the above components is reflected in one of the income- generating taxes - personal income tax. This tax is, of course, largely fiscal in nature, however, no less important is its social component, which is expressed in regulating the amount of personal income of the population, and, of course, depends on the level of profitability of the taxpayer. The withdrawn volume of mandatory, gratuitous payment is collected, therefore, in favor of providing guaranteed assistance to needy segments of the population. The authors note the fact that personal income tax works in favor of the population. It’s no secret that since time immemorial the state has sought to organize, with the help of personal income tax, effective control over the income received by citizens of our country. And, according to the authors, Russia still has corresponding potential in this direction. The article summarizes the functional components of personal income tax, as one of the most important taxes in the tax system of the Russian Federation.