Problems and prospects of the development of the personal income tax in the Russian Federation


graduate student of business economics and entrepreneurship
Russia, Saint-Petersburg State University


The article is devoted to the personal income tax in Russia, its distinguishing features, advantages and disadvantages. Tax burden on wages in Russia is compared with the tax burden on wages in USA. The comparison is made by the parameters like the type of scale (progressive and proportional taxes), amount of contributions to the social funds and amount of deductions. As a result the conclusion is that the personal income tax in Russia needs the reformation. In a consequence of that formation, improvement of both social and demographic spheres can be achieved.


personal income tax, progressive tax, proportional tax, social funds, tax deductions, tax burden.

Print Friendly, PDF & Email

Categories of article:

Read also

No items found

Suggested citation

Yaburova Dinara Vladimirovna
Problems and prospects of the development of the personal income tax in the Russian Federation// Modern Management Technology. ISSN 2226-9339. – #8 (44). Art. # 4409. Date issued: . Available at:

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


  1. Personal Income Tax [Nalog na dokhody fizicheskikh litc]// Financial Newspaper. Regional issue. (Financial newspaper). 2001. No 23
  2. Tax Code of the Russian Federation [Nalogovyi Kodeks Rossiiskoi Federatcii]. Part 2. No 117-FZ of August, 2000.
  3. Federal income tax brackets. URL:
  4. 26 United States Code (USC)  § 62 – Adjusted gross income defined. URL:
  5. California State Income Tax – Tax Year 2012. URL:
  6. How to determine your federal tax bracket
  7. Taxing wages by years. Organisation for Economic Co-operation and Development (OECD) library. URL:
  8. Social Security and Medicare contributions. URL:
  9. Social Security & Medicare Tax Rates. Trust Fund Data. URL:
  10. Russian Statistical Yearbook [Rossiiskii statisticheskii ezhegodnik]. 2012.URL:
  11. Putin offered to remain the proportional tax rate the same [Putin predlozhil sokhranit ploskuiu shkalu podokhodnogo naloga]. Forbes. 2013. URL:
  12. Evnevich M.A. Integrated Groups of Companies in todays Russian Economy: Clarifying Definition and Classification for the Purpose of Management [Integrirovannye biznes-gruppy v sovremennoi Rossii: utochnenie opredeleniia i klassifikatciia dlia tcelei upravleniia]. Vestnik St. Petersburg University. Ser. 5 (Economics). 2007. No 1. pp.174-177.
  13. Evnevich M.A. Features and management of integrated business groups in Russia [Osobennosti rossiiskikh integrirovannykh biznes-grupp i upravlenie imi]. Russian Economic Internet-Journal. 2006. № 4. 83 p.
  14. Evnevich M.A. Consolidated Group of Taxpayers as a Holding-like Institution [Konsolidirovannaia gruppa nalogoplatelshchikov kak institut kholdingovogo tipa]. Vestnik St. Petersburg University. Ser. 5 (Economics). 2013. No 3. pp.118-128.