TY JOUR TI CHANGES IN STAFF MOTIVATION UNDER THE INFLUENCE OF THE NEW PERSONAL INCOME TAX KW adjusted personnel expense budget KW employee income generation KW social programs KW decreased employee motivation and involvement KW employee transfer to competing companies KW comparison of wages with personnel expense budget JO Management of the Personnel and Intellectual Resources in Russia AU Zaharov, D.K. AU Kashtanova, Y.V. AU Lobacheva, A.S. PY 2025 IS 14 PB INFRA-M Academic Publishing LLC.