Personal income tax: history and present

This article substantiates the importance of personal income tax in the modern tax system using methods such as analysis and synthesis, comparison, induction and deduction, logic and argumentation. The tax changes introduced from January 1, 2025 have been reviewed. The results of the analysis of the historical stages and features of income taxation in Russia and foreign countries are presented, the role of changes in the tax burden of the population is determined by analyzing the average per capita income of citizens. The foreign countries with the maximum tax rate are highlighted. It can be noted that Australia, Denmark and France have the highest rates. This indicates unfavorable conditions for individual entrepreneurship and the high role of direct taxation. The introduction of a progressive scale of taxation in Russia is designed to establish an even distribution of the tax burden depending on the income level of citizens. The changes also affected tax deductions, certain types of expenses and the procedure for forming the tax base. The main reason for the tax changes was to cover military expenses and an attempt to increase budget revenues without significantly increasing taxes. It should be noted that the indirect impact of tax amendments will affect the income of every citizen.