%0 Journal Article %T Personal income tax: social aspect %A Arykbaev, R.. %A Kozyrenko, E.. %A Shulimova, M.. %A Derbeneva, E.. %K taxation, personal income tax, social effect, tax collecting, tax administration %J Vestnik of Astrakhan State Technical University. Series: Economics %D 2022 %N %P 13 %I Astrakhan State Technical University