Importance In conditions of searching for additional tools and methods to perfect the Russian tax policy, the reform of income taxation is very important. Objectives The purpose of the study is to provide mathematical justification of the possibility to transfer to progressive income taxation of individuals enabling to redistribute the tax burden between various groups of the population and to maintain the total volume of tax revenues to the State budget from the personal income tax. Methods I employ statistical and econometric techniques to develop my own methods of linear and nonlinear transformation of income taxation. Results I developed methods of transition from flat to progressive income tax scale. On the basis of clear statistics, I calculated tax rates for ascending tax scales that confirm the validity of the offered methods. The paper presents a generic mathematical model of transition to progressive taxation, which allows accurate estimation of all options of the intended flat scale transformation. It also estimates the future social effect of the income taxation transformation. Conclusions The generic mathematical model helps estimate various options of the intended flat scale reform and its transformation into the progressive one. The practical component of the offered methods is that State authorities may apply various estimates of tax coefficients when choosing a strategy of income taxation of individuals to implement their tax policy.
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