Review: 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.

Keywords: Gini index, survey, poor, rich, consumption, tax deduction, personal income tax, monetary inequality, Inequality, smoothing