Personal Income Tax: Assessing the Impact of Potential Reform Options

Student: Osipova Kseniya

Educational Programme: Economics (Master)

Year of Graduation: 2021

Within the framework of this work, the analysis of the income of the population in terms of the impact of taxation on the level of inequality is carried out. The economic aspect of income inequality is analyzed using the methods of mathematical statistics. The assessment based on the RLMS-HSE data showed that the Russian system of personal income tax deductions performs the functions of redistributing the income of the population. In the context of a possible reform of the personal income tax in Russia, from the point of view of social equalization, the option of applying the personal income tax rate according to the 0-13-15-32 scheme may be considered preferable. Since it has the greatest smoothing effect, the Gini coefficient is reduced to 0.307: the Kakwani index and the Musgrave index in this case have the greatest value.

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