The impact of the unemployment factor on the receipt of personal income tax in the RF budget

The article is devoted to the problems of the impact of the income tax system on employment and living standards of the population. Factors affecting the income of personal income tax in the budget are considered. The analysis of such factors affecting the income of personal income tax in the budget, such as: the number of able-bodied population, the economic situation at the largest enterprises, the level of average wages, the norms of allocations to the budget Based on the analysis of factors, the author notes that the income tax on individuals' income depends to some extent on the employment of the population, and consequently affects the economy as a whole. The inflation index affects the nominal wage. The unemployment rate and the percentage of the working population affect the number of subjects of taxation, that is, individuals paying for personal income tax. The average wage is subject to taxation. Thus, the amount of income of personal income tax in the state budget depends little on the dynamics of the level of inflation and unemployment, depends on the average number of employed people and depends very heavily on the average wage.