Investigation of consequences of changes in taxation of individuals in the Russian Federation in the light of the tax reform – 2025
Abstract
The importance of personal income tax is determined by the following: the tax is the most important source of budget revenues, it forms the monetary income of the population. These tasks are implemented by performing the following functions: fiscal, regulatory, social. In the practice of taxation of personal income, various systems were used: a progressive system until 2001, a flat scale until 2021, since 2021 a progressive scale of 15% for employees whose income exceeds 5 million rubles per year. Since 2025, a progressive tax rate scale from 13 to 22 percent will be introduced, standard deductions for the second and third child will be doubled, and a tax cashback will be provided for families with two or more children whose per capita income does not exceed 1.5 subsistence minimums. The relevance of the research topic is associated with the planned tax reform of personal income tax. The purpose of the article is to study changes in the taxation of personal income, the functions of the tax, their impact on reducing income inequality, eliminating differentiation of regions, improving the standard of living and quality of life of the population, the demo-graphic situation in the regions and the country. The following methods were used: analysis and synthesis, grouping, generalization, the method of studying phenomena in dynamics, tabular, etc. Based on official data from Rosstat, the Ministry of Finance of the Russian Federation, and reports from the Federal Tax Service of Russia, the dynamics of personal income tax receipts to regional budgets, the role of benefits and deductions for personal income tax on the level of average wages of employees as the main component of cash income of the population in the context of federal districts are considered. The study found that the current personal income tax system is not perfect and does not ensure fairness in distribution relations.
About the Author
N. Z. Zotikov
Chuvash State University named after I. N. Ulyanov
Russian Federation
Russian Federation
Zotikov N. Z. – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance, Credit and Economic Security
Cheboksary
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Review
For citations:
Zotikov N.Z. Investigation of consequences of changes in taxation of individuals in the Russian Federation in the light of the tax reform – 2025. Vestnik of Samara State University of Economics. 2025;(5):54-70. (In Russ.)
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