PROGRESSIVE INCOME TAXATION: FOREIGN EXPERIENCE AND OPPORTUNITIES FOR FURTHER DEVELOPMENT IN RUSSIA

Abstract

The relevance of the research topic is due to the fact that in 2021 there was an important change in wages-the introduction of a progressive personal income tax rate. This system of income taxation is just be-ginning to be implemented and, of course, will be subject to further changes. The state has an important task to carry out this process consistently, taking into account the peculiarities of the country and relying on the successful experience of developed countries. The article reveals the concepts of progressive and propor-tional taxation, considers the views of supporters of these types of taxation systems, examines foreign expe-rience in applying the progressive personal income tax rate, and makes suggestions for improving the existing system.