Peculiarities of formation of incomes of local budgets on tax on income of individuals

In the article questions of the taxation by the income tax of physical persons are considered. In the formation of budgets of regional, district, city and settlement levels, personal income tax is a necessary economic tool that allows to solve the main tasks facing any civilized society, in particular, to ensure social and cultural needs, the rule of law, fulfill social obligations, etc. The author analyzes the dynamics of the income of personal income tax in the local budgets of the Eravninsky district of the Republic of Buryatia for the period from 2012 to 2011. and his little trumpet, according to the results of which the corresponding conclusions are drawn. A detailed analysis of the dynamics of the norms for allocating allocations for personal income tax levied on the territory of the Eravninsky district and rural settlements that are part of the municipal district for the Republic of Buryatia is carried out. The main factors that influence the level of personal income are identified.