Importance The object of this research is redistribution policy of different countries. Objectives The purpose of the issue is to prove the necessity of progressive income tax imposition in Russia (based on the developed countries experience). Methods The work uses the methods of analysis, synthesis, grouping, comparing, analogues, experts' assessment comparison, system and complex approaches to studying. Results The article studies and generalizes scientific works about socio-economic inequality. The paper reveals that there is an excessive inequality in Russia. In spite of that Russian social policy uses methods of direct financial support that make people with low income dependent on budget money. Direct support is an extra duty on budget. The countries with low level of socio-economic inequality have a progressive scale of income tax. Conclusions and Relevance There is a necessity of changing redistribution policy in Russia, that touch launching progressive scale for income tax. The author emphasizes that it is not the only method to recover problem of excessive inequality. But in frame of redistribution policy it is the main instrument with long-term effectiveness.
Keywords: socio-economic inequality, redistribution policy, progressive income tax
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