THE INFLUENCE OF THE PROGRESSIVE SCALE OF TAXATION OF PERSONAL INCOME ON THE FORMATION OF REGIONAL BUDGET REVENUES

The article discusses the introduction of a progressive tax scale on personal income in Russia in 2021-2025, which has become an important step towards building a fairer tax system. The reform is aimed at increasing the income tax rate for the wealthiest groups of the population, reducing social inequality and increasing tax revenues to the regional budgets of the Russian Federation. The results of the introduction of differentiated tax rates are presented, where instead of a single 13% rate, a five-level progression has been introduced with rates from 13% to 22% depending on the level of the total income received by an individual. The procedure for determining the tax base has also changed significantly and now, for the purposes of applying increased rates, consolidation of income from different sources is provided. The author concludes that the dynamics and structure of personal income tax revenues in 2020-2023 show that, despite the emergence of a new item of payments at an increased rate and an increase in the total amount of tax revenues by 53,8% in the regional budgets of the Russian Federation, there has not yet been a radical increase in the role of the tax as a tool for equalizing the incomes of the population. Recommendations are given for the introduction of an additional step of the tax scale with a lower rate on the incomes of low-income groups of the population. The following research methods were used: statistical analysis of data, study of information and analytical sources, as well as groupings, tabular and graphical presentation of data, synthesis, induction, deduction.