Abstract
Results of the functioning of a flat scale of income tax in the Russian Federation are considered. The need of introducing progressive personal income tax (personal income tax) is proved. On the basis of statistical data for the last 15 years the average annual rates of revenues from personal income tax to budget are analysed and shown graphically. Results of the analysis demonstrate sharp decrease of these payments and negative dynamics in accordance with the results of 2015. Maintaining the current system of personal in-come taxation doesn't allow to form socially oriented taxation in relation to various sectors of society which are sharply differ by the size of received profit. In these conditions it is necessary to develop social and fair system of progressive taxation on the basis of practical experience of economically developed countries. The personal income taxation reform demands careful and detailed study in all directions taking into account the reflection of developed economic situation and practical application for various social groups of society. The solution of these tasks will allow to create the socially oriented taxation.
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