The income distribution mechanism from income tax payment in the budgetary system of Russia and the review of the modern practice of its administration

The questions of administration and distribution of the income from payment of an income tax (personal income tax) in budgets of the budgetary system of the RF are considered in the article. The analysis of dynamics of personal income tax assignments standards in regional and local budgets since 1999 until present showed a tendency of lowering of the income enlisted in local budgets. The work provides results of personal income tax arrivals as shares in the total and tax and non-tax income of budgets of Siberian Federal District regions and the consolidated budget of the RF territorial subjects. The work considers the structure of personal income tax arrivals in the consolidated budget of the Republic of Buryatia (RB) in a section of municipalities during 2013-2015. The authors analyze assignments from a personal income tax to local budgets of RB for additional standards instead of grants (a part of grants) during 2008-2017. The influence of the interbudgetary regulation instrument on activities stimulation for arrivals growth of own income by local governments is set. The authors have carried out the comparative analysis of the cumulative income growth rates, the salary and value of the personal income tax paid in the RB. Prospects of changes introduction of both taxation key parameters of a personal income tax, and an opportunity, and validity of the progressive taxation introduction are considered.