Regional specificity of personal income taxation (by the example of Republic of Bashkortostan)

The purpose of the article is to analyze the specifics of personal income taxation at the regional level on the example of Republic of Bashkortostan. The system of income taxation in Republic of Bashkortostan is characterized by similar all-Russian problems: an insignificant role of income tax in replenishing the budgets of the constituent entities of the Russian Federation, increased taxation of low-income groups of the population, the latent regressive nature of the tax, a low level of taxation of rental income, various amounts of tax accumulation in the consolidated budgets of the constituent entities of the Russian Federation.