Bazhenov, A.A., Nikerova, T.A. Personal Income Tax as a Tool for Increasing the Quality of Human Resources in a Region

Abstract: The authors of the article analyze the actual status of human resources in the Vladimir Region. The overall analysis of total indicators of living standards in the region shows that even though there have been positive tendencies (obvious upward trend of monetary income per person and increase in population with money income lower than the minimum living wage), the social disparity is still growing. Analysis of labor resources and levels of unemployment in different age groups and education groups shows it is difficult for young graduates to find a job in the region and this is why they start to look for a job in other regions. Just like other regions surrounding Moscow, the Vladimir Region provides the most active and mobile population for Moscow. The methods used by the authors in their research include the dialectic method which allows to study economic relations and phenomena in terms of their development and interaction, methods of system and comparative analysis, methods of economic and mathematical analysis of data, synthesis, graphic modeling and methods used in the theory of statistics. The results of this research demonstrate that the current procedure for the payment of personal income tax as one of the sources for regional and local budgets does not allow the development of labor capacity at a proper level. Growing living standards and increasing level of capability of human resources require to change the aforesaid procedure, in particular, to provide for an opportunity to collect personal income tax at the place of registration (place of residence) of a taxpayer (physical person). In this case revenues comprised of personal income taxes will form the regional and local budgets of the regions near Moscow and significantly influence the solution of many social issues.

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