Abstract
The article considers the necessity of returning to progressive taxation of individuals in order to increase the revenue side of the budget and reduce social tension. The justification for this is that a detailed analysis shows that the current individual income tax system, in fact, turns into a tax paid by the poor, because it does not take into account many other important factors, such as the regressivity of the scale of social contributions, low taxes on income from deposits, etc., which leads to an unfair fiscal burden on the population. As a result, smaller and wealthier citizens pay taxes in inverse proportion to the increasing income.
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Akhmadullin, I.R., Safina, A.V. (2019). Problems of Efficiency of Flat Income Tax Schedule as an Instrument of Social Justice. In: Solovev, D. (eds) Smart Technologies and Innovations in Design for Control of Technological Processes and Objects: Economy and Production. FarEastŠ”on 2018. Smart Innovation, Systems and Technologies, vol 139. Springer, Cham. https://doi.org/10.1007/978-3-030-18553-4_14
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