The relationship of human capital and taxation system in the context of sustainable development

Maintaining a stable level of the national economy is a priority objective of socio-economic policy in Russia. It is known that the economic development of the state affected by several factors, among them the paramount levels of investment, including investment in human capital, which have a huge impact on the country's economic development, especially in the current situation in the economy, because human capital is one of the most important factors of economic growth. The problem of human capital - one of the most important in a changing world today. Translational motion of society crucially depends on his level and state (level of material well-being, attitude to work, education and qualifications are recognized in the scale of society's ideals and values, they define social norms, work motivation and social behavior, and the like).The article examines the relationship of the state investment in human capital and progressive economic development opportunities, as well as depending on the public investment in human capital from the existing tax system and tax policy pursued.