Problems of Efficiency of Flat Income Tax Schedule as an Instrument of Social Justice

  • I. R. AkhmadullinEmail author
  • A. V. Safina
Conference paper
Part of the Smart Innovation, Systems and Technologies book series (SIST, volume 139)


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.


Inequality Social justice Budget Taxation Wages 


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© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Kazan National Research Technological UniversityKazanRussian Federation

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