The effectiveness of implementing the progressive personal income taxation in Republic of Bashkortostan

The implementing of a progressive personal income tax scale is one of the main tools for improving tax policy in Russia. However, the effectiveness of using a progressive scale of income taxation depends on the specifics of regional development. Since the level of income and its differentiation varies by region, this determines the total volume of replenishment of regional budgets as a result of changes in personal income taxation. Therefore, the purpose of the work is to evaluate the effectiveness and socio-economic effect of introducing a progressive income taxation scale at the regional level on the example of the Republic of Bashkortostan.