The article considers the possibilities for practical use of a flexible tax system in the tax legislation of the constituent entities of the Russian Federation, in which the total tax rate under the proposed algorithm is reduced depending on further growth of production volumes, as well as on other determining parameters and onerous conditions. This algorithm is described by the universal taxation formula. As a specific mechanism for reducing the total tax rate, the authors suggest using income tax, which rates are regulated at the level of the constituent entities of the Russian Federation. Based on the analysis of statistical data of consolidated budgets of the Russian Federation and the Volgograd region, the authors revealed the dynamics of tax revenues from personal income tax (PIT) and income tax in terms of GDP and GRP, during the periods of sustained growth and under the stagnant economy conditions. The authors made the system-oriented analysis of onerous conditions stimulating the growth of taxation base from PIT and corporate income tax. The paper shows that in the flexible tax system algorithm (the universal taxation formula), in the conditions of economic stagnation, it is necessary either to use a correcting reduction factor to the total tax rate, or to introduce a necessary and sufficient onerous condition: the rate of tax base growth for PIT and income tax should be not less than the level of growth rates of production growth, based on which the total tax rate reduction is calculated. Using a flexible tax system in the Volgograd region legislation in the 1998-1999, the authors prove that decreasing tax rates with onerous conditions enable to increase significantly the rate of growth of industrial product and revenues to the budget.
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