Dar'ya V. IVANOVANational Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation darivnv@yandex.ru ORCID id: not available
Subject. This article discusses the application of the tax equity principle in practice, which helps reduce social stratification, combat poverty, as well as replenish the budget at the expense of personal income tax. Objectives. The article aims to substantiate the need to apply progressive taxation of individuals in a modern socially-oriented State. Methods. For the study, we used analysis and synthesis, historical method, and the dialectical approach. Results. The article highlights differences in approaches to the implementation of the tax equity principle in foreign countries and Russia. Conclusions and Relevance. The excessive level of inequality in Russia requires the urgent introduction of tools of socially oriented tax policy based on the classical principles of taxation. The results of the study can be applied in the higher education, as well as serve as a scientific justification for updating the regulatory framework in the field of taxation of individuals.
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