Abstract: The subject of the study is the manifestations and perception of economic inequality of citizens in Russia. Economic inequality is one of the global problems of our time. In Russia, it has been at a consistently high level for 30 years. The task of smoothing the inequality of citizens in Russia has been set at the highest state level. Research interest in this regard is the manifestations and subjective assessment or perception by citizens of the degree of inequality, regardless of its calculated statistical indicators, as well as the ability of the state to smooth inequality and overcome poverty. The purpose of the study is to identify and evaluate the manifestations of economic inequality of citizens in Russia, as well as its perception based on the results of a sociological survey to determine the prospects for smoothing inequality. The scientific novelty consists in identifying the manifestations and assessing the perception of economic inequality by Russian citizens based on the interpretation of the results of a sociological survey, as well as in substantiating the aggravating effect of personal income tax deductions on inequality. With the acute perception of inequality and injustice in the distribution of income in Russia, there is no intensification of protest sentiments and the risks of threats to socio-economic stability are not realized. Manifestations of inequality of citizens are the need to save on food and consumer preferences, tourist activity, the availability of credit obligations, the use of medical and educational services, the demand for personal income tax deductions. The current bias in favor of investment and property deductions for personal income tax to the detriment of social and standard deductions does not allow realizing the potential of their smoothing effect on the inequality of citizens. Property and investment deductions used by more affluent citizens lower the average effective personal income tax rate for them at a level lower than that of poor citizens, which leads to regressive income taxation.

Abstract: The subject of the study is the economic inequality of citizens in Russia. The inequality of citizens in Russia has been at a consistently high level for 30 years, but it is not permanent or static. Inequality is being transformed: new forms are emerging, such as digital inequality, inequality in the balance of life and work, inequality in the field of health, inequality of the coronacrisis. The differences between the richest and the poorest in the consumption of products are decreasing in volume, and the quality of products is increasing. This indicates the need to study the current characteristics of inequality of citizens in Russia. The purpose of the study is to assess the manifestations of economic inequality of citizens in Russia based on the results of a sociological survey to determine the directions of smoothing inequality. The hypothesis of the study is that inequality in Russia is being transformed, and existing approaches to its assessment do not allow to objectively determine its current state, which, among other things, leads to the ineffectiveness of measures taken by the state to smooth out inequality. The scientific novelty consists in interpreting the results of a sociological survey in terms of identifying the key manifestations of modern inequality and outlining the portrait of the least and most affluent citizens: poverty of young people under 25, poverty of rural residents, poverty of students, poverty of unemployed pensioners and the unemployed, income inequality of citizens in the regional context. Despite the fact that 71% of respondents estimate their incomes as sufficient for current expenses, inequality in the subjective assessment of income sufficiency is significantly weaker than inequality in actual income. The potential of state financial instruments for smoothing inequality has not been realized

Abstract: Monetary inequality is a serious socio-economic problem both for Russia and for many countries. The implementation of tools for smoothing inequality today becomes a condition for ensuring Russia's national security and sustainable development around the world. The level of inequality and poverty in Russia is at a very high level. The degree of inequality has not been reduced for 30 years, that is, in fact, since the beginning of the period of market reforms and privatization, despite the measures taken by the government. And even in the current very difficult financial and economic conditions, the task of reducing inequality remains a key direction of socio-economic policy. This task has been set today at the highest state level. The above makes it urgent to develop and implement a set of measures to influence the state on inequality. The subject of the study is the socio-economic relations of the state and citizens regarding the smoothing of monetary inequality in terms of determining the configuration of factors of state influence. Within the framework of the study, the factors of the state's impact on inequality are systematized and classified. As such, the following are considered: income, property and indirect taxation of citizens, state social transfers (pensions, benefits, social programs), monetary policy, labor market regulation, macroeconomic policy to ensure growth. It is shown that the main state instrument in the field of smoothing inequality in Russia are state social transfers. The potential of personal income tax is practically not realized, despite the fact that the world experience of smoothing inequality is focused primarily on income taxation. The prospects of development in the impact of the state on inequality are determined. Advantages and disadvantages of tax instruments are noted. The directions of improving income, indirect, and property taxation of citizens to reduce inequality are proposed.

Abstract: The subject of this research is the tax risks for the state, namely systematization of theoretical approaches towards their essence and consideration of practical examples of their implementation.  Within the framework of theoretical cognition, the author systematized the approaches towards determination of tax risks for the state and their causes. The empirical research is carried out via analyzing the Russian tax policy with regards to identification of the key tax risks for the state. The scientific novelty lies in determination of tax risks for the state in the context of the modern concept of risk theory, systematization of approaches towards studying tax risks for the state, and substantiation of their classification. The analysis of the Russian tax policy reveals that the key tax risks for the state imply shortage in tax revenue into the budgetary system, ambiguity of the text of tax legislation, ineffectiveness of tax incentives, and decrease in competitiveness of the federal/regional tax system. Therefore, tax policy of the Russian Federation should be oriented towards minimization of these tax risks.