Progressive scale of personal income tax as a condition for ensuring social justice

<p>Introduction. The relevance of the progressive scale for personal income tax is driven<br>by the need to ensure social justice, reduce inequality, and enhance the efficiency<br>of the tax system. It promotes a fairer distribution of the tax burden, stimulates social<br>stability, and contributes to the funding of government programs.<br>The study is aimed at examining the role and significance of personal income<br>tax in shaping the revenues of consolidated budgets of the constituent entities<br>of the Russian Federation by federal districts, as well as its impact on indicators<br>characterizing the social sphere.<br>Materials and methods. The study employs general scientific methods of cognition:<br>analysis, synthesis, generalization, grouping, comparison, tabular method, and others.<br>The study is based on official data from the Federal State Statistics Service and the<br>Federal Tax Service of the Russian Federation.<br>Results. It has been established that personal income tax fulfills its fiscal function and<br>serves as the primary source of revenue for local and regional budgets. However,<br>its social function has currently been lost. This is evidenced by the following: in four<br>federal districts, home to approximately half of the country’s population, wages are<br>below the national average; the income decile ratio and Gini coefficient show no<br>improvement; tax deductions and benefits under personal income tax fail to fulfill their<br>social function or ensure social justice, thereby exacerbating social stratification.<br>Conclusion. Given the emerging unfavorable demographic situation and external<br>challenges related to Western sanctions, it is necessary to strengthen labor<br>motivation. In this context, it is important to consider foreign positive experiences in<br>implementing a progressive scale for personal income taxation, which can effectively<br>promote social justice. Key research indicators include budget tax revenues,<br>household monetary income, average monthly wages, income decile ratios and<br>Gini coefficients, personal income tax deductions, the share of the working-age<br>population, and features of progressive taxation of family income.</p>