Income taxation as a basis for socio-oriented tax policy in the Russian Federation
The article is devoted to the social orientation of the state policy, focused not just on protecting people against social risks, but preventing a sharp material and social inequality, ensuring a sufficiently high level of support and assistance to the lower-income population through improving the income taxation system in the Russian Federation, namely, the development and implementation of new forms and methods of taxation of individuals. In Russia most population lives in the family structure, with shared income and expenses. Today, an individual who has a family (spouse, children, parents), pays the same amount of taxes as those who have no children or other family members. This situation seems to be socially unfair. Thus, taking into account the demographic situation in Russia and the family strengthening policy, introduction of consolidated taxation for individuals (CNIL) can be considered as an urgent need.