International Accounting

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
Google Scholar

Online available



Cyberleninka (12 month OA embargo)

Proportional and progressive taxation: Application of the theory to real-life problems

Vol. 21, Iss. 11, NOVEMBER 2018

Received: 18 July 2018

Received in revised form: 30 July 2018

Accepted: 2 August 2018

Available online: 16 November 2018

Subject Heading: Tax and taxation

JEL Classification: E62, H24, H30, O23

Pages: 1267–1280

Kosov M.E. Financial University under Government of Russian Federation, Moscow, Russian Federation

Bondarenko N.O. Financial University under Government of Russian Federation, Moscow, Russian Federation

ORCID id: not available

Subject This article examines the procedure of calculating the personal income tax, analyzes possibilities of introduction of progressive taxation, income tax problems in Russia and ways to solve them.
Objectives The article aims to define the basic aspects of the existing model of personal income taxation, develop original proposals within the framework of transition to a progressive scale of taxation and further reforming the tax system.
Methods For the study, we used the methods of comparison, modeling, generalization, and the statistical method. As well, we studied and analyzed scientific papers and educational materials on the range of problems under study.
Results The article identifies problems and determines the prospects of the income tax system in Russia. It offers a model of income distribution by taxpayer category, which simplifies the process of creating and improving the system of tax rates. On its basis, a new system of personal income tax rates in Russia has been developed.
Conclusions The article makes conclusions about disadvantages of proportional taxation, justifies the expediency of transition to a progressive scale of personal income tax taking into account the main lines of tax, budgetary and social policies of the State. Additionally, the article discusses the introduction of a tax-exempt minimum and implementation of a number of other reforms.

Keywords: tax system, proportional taxation, progressive taxation, income taxation, tax rate, tax-free allowance


  1. Bykova A.Yu., Tikshaeva L.V. [Progressive scale of taxation as a tool to reduce income inequality of the population]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2016, no. 5, pp. 393–401. (In Russ.) URL: Link
  2. Povarova A.I. [Reforming individual income tax is the crucial factor in stabilizing the budgetary system]. Ekonomicheskie i sotsial'nye peremeny: fakty, tendentsii, prognoz = Economic and Social Changes: Facts, Trends, Forecast, 2016, no. 6, pp. 193–213. (In Russ.) URL: Link
  3. Vakhtina M.A. [Progressive taxation as a tool for providing the budget system stability]. Aktual'nye problemy ekonomiki i prava = Actual Problems of Economics and Law, 2016, vol. 10, no. 2, pp. 68–79. (In Russ.) URL: Link
  4. Zalibekova D.Z. [Prospects for the development of income taxation in Russia]. Kazanskaya nauka = Kazan Science, 2012, no. 2, pp. 78–80. (In Russ.)
  5. Bryzgalin A.V. [To the question of progressive taxation: “To be or not to be” (or reasoning about modern tax policy)]. Nalogi i finansovoe pravo = Taxes and Financial Law, 2009, no. 6, pp. 17–29. (In Russ.)
  6. Shaikhutdinova D.R. [Justice as basic principle of the taxation]. Upravlenie ekonomicheskimi sistemami: elektronnyi nauchnyi zhurnal, 2012, no. 6. (In Russ.) URL: Link
  7. Morozova G.V., Migunova S.V. [Introduction of a progressive scale of taxation of personal income as a way of realizing the principle of equity in taxation]. Sovremennye tendentsii v ekonomike i upravlenii: novyi vzglyad, 2011, no. 8, pp. 198–202. (In Russ.)
  8. Kostyleva L.V. [Taxation as the mechanism of regulation of the population's inequality]. Ekonomicheskie i sotsial'nye peremeny: fakty, tendentsii, prognoz = Economic and Social Changes: Facts, Trends, Forecast, 2011, no. 3, pp. 66–77. URL: Link (In Russ.)
  9. Kosov M.E., Akhmadeev R.G. [Introducing the progressive scale for personal income tax (PIT): variety of opinions]. Vestnik Moskovskogo universiteta MVD Rossii, 2015, no. 1, pp. 205–212. URL: Link (In Russ.)
  10. Aseev D.V. [Actual problems of calculation and payment of personal income tax and social contributions]. Finansy = Finance, 2011, no. 9, pp. 29–32. (In Russ.)
  11. Panskov V.G. [On the issue of the progressive scale of taxation of personal income]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2009, no. 7, pp. 14–19. URL: Link (In Russ.)
  12. Varshavskii A.E. [On progressive income tax]. Analiz i modelirovanie ekonomicheskikh i sotsial'nykh protsessov: Matematika. Komp'yuter. Obrazovanie, 2013, vol. 20, no. 1-2, pp. 26–39. (In Russ.)
  13. Lykova L.N. [On the possibility of a return to progressive income taxation of individuals in Russia]. Vestnik Instituta ekonomiki Rossiiskoi akademii nauk = Bulletin of Institute of Economics of Russian Academy of Sciences, 2013, no. 6, pp. 32–51. (In Russ.)
  14. Dyuzhov A.V. [The world of tax deductions]. Statistika i ekonomika = Statistics and Economics, 2015, no. 5, pp. 35–38. (In Russ.) URL: Link
  15. Zhuravleva O.O. [Property tax-free minimum: A principle of equity and the effectiveness of taxation]. Nalogoved, 2013, no. 8, pp. 68–77. (In Russ.)
  16. Krainova V.V., Nikitina V.A. [Comparative analysis of the tax system in Russia and US]. Vestnik Volzhskoi gosudarstvennoi akademii vodnogo transporta = Vestnik of Volga State Academy of Water Transport, 2015, no. 43, pp. 212–224. (In Russ.)
  17. Kakaulina M.O. Visual Representation of Laffer Curve Factoring in Implications of Capital Outflow. Journal of Tax Reform, 2017, vol. 3, no. 2, pp. 103–114. URL: Link
  18. Vasyutinskii I.Yu., Izotova T.G., Savinykh V.P., Shingareva K.B. [Features of Laffer function and modern methods for tax burden index calculation]. Izvestiya vysshikh uchebnykh zavedenii. Geodeziya i aerofotos"emka = Izvestia vuzov. Geodesy and aerophotography, 2013, no. 1, pp. 112–117. (In Russ.)
  19. Izotova O.I. [Personal income tax as a tool of the State's social policy realization]. Ekonomika. Nalogi. Pravo = Economics, Taxes and Law, 2014, no. 2, pp. 119–122. URL: Link (In Russ.)
  20. Kalinina O.V. [Methodological innovative aspects of transition to progressive income taxation of individuals]. Finansy i kredit = Finance and Credit, 2016, vol. 22, iss. 25, pp. 19–32. URL: Link (In Russ.)

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 22, Iss. 5
May 2019