Authors: V.V. Mishchenko

Title of the article: Problems of state regulation of personal income tax and compulsory social insurance

Year: 2023, Issue: 3, Pages: 76-86

Branch of knowledge: 5.2.3 Regional and sectoral economics

Index UDK: 338.516.4

DOI: 10.26730/2587-5574-2023-3-76-86

Abstract: Personal income tax (hereinafter – personal income tax) and compulsory social insurance are the most important taxes of the tax system of the Russian Federation. Their importance is determined not only by the fact that they perform a fiscal function, but also by the fact that they are a mirror of the social policy of the state. In other words, these two taxes are the main regulators of the state’s social policy, which is primarily manifested in the protection and support of individuals. Since personal income tax and compulsory social insurance are state instruments of social policy, the state must make certain changes in the design of these taxes. The article presents the results of an analysis of the state's economic policy in the field of the tax system and, in particular, taxation of individuals and their compulsory social insurance, and also suggests directions for their further improvement and development.

Key words: state regulation of economy state tax system personal income tax tax deduction tax rate insurance pay-ments to non-budgetary funds tax resident tax period

Receiving date: 16.09.2023

Approval date: 13.10.2023

Publication date: 14.09.2023

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