Personal income tax: development and role in the tax system of the Russian Federation

The topicality of the chosen research title is determined by a fact, that Russian personal income tax (PIT) does not fully meet the requirements of modern realities. This article analyzes and discusses the place and a role of PIT in the Russian taxation. The article shows relevant data of the PIT revenues in the Russia’s consolidated budget and analyzes their significance in the Sakhalin Oblast budget. The possible ways of the personal income tax development in the Russian Federation are considered. The analysis of the income differentiation problem on the example of Sakhalin oblast is conducted. Positive aspects of PIT progressive scale establishing in the Sakhalin Oblast have been revealed. Scientific methods such as analysis, synthesis, graphical method were used in this research. It turned out that PIT is important for consolidated regional and municipal budgets. By changing the personal income tax, it is possible to influence the problem of unequal distribution of income of population.