Importance This paper deals with the issues of formation of socially oriented tax policy for the purposes of income redistribution between different categories of citizens. Objectives The paper aims to develop practical recommendations on improvement of individual income taxation in Russia. Methods As the main methods of research, I used formal and dialectical logic, deduction and induction, analysis and synthesis. Results The article substantiates the necessity of strengthening of social orientation of tax policy and introduction of a progressive scale of taxation of income of individuals, and it offers the author's approach to setting of differentiated rates on individual income tax. Relevance The obtained results can be used by the legislative and executive authorities in the formation of the main directions of tax policy for the future.
Keywords: tax policy, social inequality, individual income tax, progressive taxation, family taxation
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