Integral index for assessing the performance of the fiscal mechanism on the example of regions of the Volga federal district

The article provides a calculation of the integral index for assessing the possible socio-economic effect of improving the fiscal mechanism using the example of the regions of the Volga Federal District. The impact of the proposed tax policy measure on the regional system is considered as a result of economic and social effects, within the framework of which an increase in the main economic indicators of the regions and a reduction in the level of socio-economic differentiation of income have been identified. A grouping of regions of the Volga Federal District is also given according to the degree of impact of the progressive scale of personal income tax on economic and social indicators. The leading regions that receive the maximum social, economic and budgetary effect from the introduction of progressive taxation of personal income have been identified.