THE ACTUAL QUESTIONS OF TAX REGIME FOR CITIZENS TRANSFORMATION AS A PART OF SOCIALLY ORIENTED DEVELOPMENT STRATEGY OF RUSSIAN FEDERATION

First for the last quarter-century big transformations of the tax-regime take place in Russia. The transformations affect all groups of taxpayers and many kinds of taxes. The article is dedicated to the research of the actual questions of tax regime transformation with a special attention to the changes of the personal income tax scale. The forecasts of the changes of the tax revenue for the budget are analyzed, the comparison with the western experience is conducted and the influence of these changes on the labour market and the economy as a whole is defined.