Comparative Characteristics of Progressive and Flat Income Tax Scales

The political dilemma of introducing a progressive income tax in Russia is considered in this article. The role of this tax for the income part of the Russian consolidated budget is revealed, its impact on social inequality is shown. For this purpose, classical and the most recent studies on the rel...

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Bibliographic Details
Main Authors: Evgeny V. Balatsky, Natalia A. Ekimova
Format: Article
Language:English
Published: Ltd. "Humanities Perspectives" 2018-10-01
Series:Журнал институциональных исследований
Subjects:
Online Access:http://hjournal.ru/files/JIS_10_3/JIS_10.3_8.pdf