Ellaryan Artur Aleksandrovich – Postgraduate Student, Russian Presidential Academy of National Economy and Public Administration, Moscow
Based on the analysis of the income of the population and the budget revenues from the personal income tax (PIT) the writer suggests introducing a progressive scale of rates for this tax. He gives an opinion that the reduction of the tax burden on the poor by raising the personal income tax for the middle class and significantly increasing this tax for the high earners (up to 30% and more) will lead to a more equitable redistribution of financial resources and promotion of investments in the country.
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