Abstract
The social orientation and economic significance of income tax gives it a special place in the tax system of the state. Throughout its existence, income taxation has been in constant reform, including in terms of the tax rate. The article provides a periodization of the application of progressive and proportional tax rates in Russia from 1812 to 2021. The modern stage, which is marked by a gradual transition to a progressive tax rate on personal income, is covered in detail. Changes in the direction of raising the tax rate, undertaken in Russia from 2021, will affect only a small share of the country's population so far. However, the initiated reform may lead to a more significant and tangible transformation of the tax rate for taxpayers in the future.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
