Panskov, V. G. On the Question of Using the Progressive Taxation Scale in Taxation of Personal Income

Abstract: Long practice of using the flat scale in taxation of physical persons by the Russian Tax System is of great interest to taxpayers, scientists and lawyers. Practically every citizen is a taxpayer. Such practice is not typical for the majority of countries. Moreover, the flat personal tax is the main source of financing the regional and local budgets. In the article followed the author stated his position on this matter.