Senina O.V.Russian Presidential Academy of National Economy and Public Administration, Orel Branch, Orel, Russian Federation o-seninav@mail.ru
Subject The article reviews the relevance of reforming the rate of individual income tax (personal income tax), and major macroeconomic trends in the society, which have developed as a result of manipulations with basic elements of the tax, namely, tax rate. Objectives The study aims to assess the main arguments in favor of the effectiveness of 13% flat tax rate, to analyze changes in tax revenues in relation to household incomes, the role of tax in the consolidated budget of the country, and the degree of legalization of household incomes as a result of applying the flat rate tax. Methods In the course of economical and statistical comparison, we have revealed quantitative and qualitative relations of tax revenues growth and monetary income growth dynamics (labor compensation fund). Results Despite increased tax revenues, the role of tax in the consolidated budget of the country is still low. The growth of incomes of people and the simplification of tax administration procedures have not reduced differentiation of household incomes, and the extent of their legalization remained unchanged. Conclusions The uniform rate of tax keeps stable inflow of tax revenues to the budget; however, it does not ensure realization of the tax equity principle to the full extent. These circumstances trigger for stage-by-stage return to progressive taxation to provide for additional revenues to the budget and reduce tax burden on social groups of the population.
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