SOCIAL PERSONAL INCOME TAX DEDUCTIONS AS A TOOL OF THE STATE'S SOCIAL POLICY

This article examines the importance of social personal income tax deductions in the framework of the implemented social policy in Russia. The article examines the peculiarities of personal income tax in Russia, as well as the specifics of the state's social policy in the field of taxation, which in the course of the research allowed us to determine the effectiveness of such a tool for society at the present time. The purpose of the work is to study social tax deductions as part of the implementation of Russia's social policy. Research objectives: to consider the importance of personal income tax in Russia, to study the specifics of Russian social policy in the field of taxation of citizens, to determine the essence of social tax deductions for personal income tax as part of the implementation of state social policy. In the course of the research, the methods of content analysis, dynamic and structural analysis were used.