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ИД «Финансы и кредит»






International Accounting

The tax equity concept and its translation into action

Vol. 25, Iss. 6, JUNE 2022

Received: 28 March 2022

Received in revised form: 15 April 2022

Accepted: 20 April 2022

Available online: 15 June 2022

Subject Heading: Tax and taxation

JEL Classification: H24

Pages: 679–700


Yuliya V. ZHIL'TSOVA National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation


Dar'ya V. IVANOVA National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

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.

Keywords: sociability of State, tax equity concept, progressive taxation scale, country-specific practice, Hoover Index, Gini coefficient


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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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Vol. 25, Iss. 6
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