Progressive scale of personal income taxation: Russia and the countries of the world

Abstract

Introduction. A decent life is material security according to the standards of a developed society, the potential for possessing and using the material benefits of modern civilization. The concept of social justice is a revolutionary concept that gives meaning and sense to life and makes the rule of law dynamic. When the society seeks to solve the problem of socio-economic inequality with its legislation, it seeks to achieve economic justice without any violent conflicts. One of the attempts to achieve economic justice is the progressive taxation system, in which the percentage of tax increases along with increase in basic income.

Goal. The paper highlights the prospects for the potential application of progressive taxation of personal income in the Russian Federation. Materials and methods. The instrumental and methodological apparatus of the study includes modern methods of cognition that allow considering the process of dynamic development of the tax system: statistical groupings, dynamic series, comparative analysis, subject-object analysis.

Results and discussion. One of the attempts to achieve economic justice is the progressive taxation system, in which the percentage of tax increases in line with the amount of basic income. The goal of progressive taxation is to eliminate income inequality and provide funding for social services, public infrastructure and education. Since the progressive tax system tends to appeal to the sense of fairness of an ordinary person, it is not surprising that most countries around the world use some form of progressive taxation.

Conclusion. Starting in 2025, the progressive personal income tax scale will expand. There will be five rates varying from 13 to 22 percent. The procedure for their application will depend on the tax status of an individual and the type of income. At the same time, deductions will be increased for families with two or more children. This is provided for by Federal Law No. 176-FZ dated 07/12/2024 [1]. There will also be benefits for a number of categories of citizens, in particular the participants of the Special Military Operation [2].