BALANCED VIEW OF FORMATION PERSONAL INCOME TAX RATE

Abstract

Purpose: the article presents method of forming personal income tax rate, which takes into account the subject of taxation salary size, age and job. Discussion: In the article the problem was discovered existing mechanism of charging and payment of income tax, and also provided an innovative method of formation of the personal income tax rate, based on the principle of sustainable development. Forming a balanced rate of personal income tax we take into account a number of indicators. These indicators are the individual socio-economic characteristics and living conditions of certain categories of the population; the level of socio-economic development of the region; experience and the ability to carry out the subject of taxation career. Results: the author notes that there is now the need to reform tax policies, and among the most acute and topical issues - improvement of the income tax. The proposed method serves as an alternative form of personal income tax rates, which will take into account the interests of the majority of subjects of economy.