ПЕРСПЕКТИВЫ ВНЕДРЕНИЯ ПРОГРЕССИВНОЙ ШКАЛЫ НАЛОГООБЛОЖЕНИЯ ДОХОДОВ ФИЗИЧЕСКИХ ЛИЦ В РОССИИ

Abstract

The article is devoted to the prospects of introducing a progressive scale of taxation of personal income in Russia. Methods of income taxation were considered; their comparative analysis was carried out. For the study, the method of comparative analysis was used, a mathematical model was compiled. The optimality of the progressive scale of taxation and the need to introduce its elements into the tax system of Russia are substantiated. Based on the analysis of these proposals and changes, the prospects for the further introduction of elements of progressive taxation into the tax system of Russia are considered, and an assessment of its possible impact on the economy is given.