On the issue of changing the personal income tax rate and its impact on budget revenues of the Kaluga Region

The article examines the impact of the new personal income tax rate (personal income tax) on the formation and execution of the budget of a constituent entity of the Russian Federation. The main aspects related to the change in tax policy are assessed, including projected changes in tax revenues and budget structure. The article analyzes how the new progressive rate scale will affect the financial situation of various categories of taxpayers and the level of their tax burden. The article provides both quantitative and qualitative forecasts based on modern data and analytical methods in order to assess the potential risks and opportunities that the new personal income tax rate opens up for both the state and citizens. Thus, the work provides a comprehensive overview of current changes and their possible impact on the economic situation in the country, which will be useful both for.