PROGRESSIVE PERSONAL INCOME TAX SCALE: OPPORTUNITIES AND CHALLENGES
The presented work examines the features and possibilities of a progressive tax scale for personal income tax, introduced in Russia from 2021. The advantages and disadvantages of the new taxation system are identified, special attention is paid to the problems of its application in modern russian realities. Conclusions are made about the need for further reform of tax legislation in the direction of differentiation of the progressive scale with the allocation of more steps in it.