REFORMING PIT FOR THE PURPOSE OF SOCIAL PROTECTION OF TAXPAYERS IN MODERN RUSSIAN REALITIES

Abstract

The main purpose of the article is to develop measures to reform the taxation of personal income in the Russian Federation in order to increase the social security of taxpayers. It is concluded that the personal income tax is one of the most significant direct taxes in the structure of income of the Russian budget system, and the current tax calculation mechanism does not comply with the principles of social justice. There is a situation when individuals who receive large incomes, after paying tax, can spend on treatment, education, housing, etc. By making these types of expenses, they are entitled to tax deductions, thereby reducing the amount due personal income tax. Citizens who receive a small income spend it on food, clothing, etc. after paying the tax. The current legislation does not provide for a system for deducting income from taxation that ensures the simple biological existence of a Russian. In our opinion, measures aimed at increasing the social protection of taxpayers could be the introduction of an increased size of the standard tax deduction, which will be provided monthly without any restrictions related to the size of the taxpayer's annual income, while introducing a progressive taxation scale