PROGRESSIVE TAXATION AS A TOOL FOR REGULATING DIFFERENTIATION OF POPULATION INCOME
The article highlights the advantages of a progressive system of taxation of personal income at the macroeconomic and microeconomic levels. Based on the study of the indicators of distribution and redistribution of incomes of countries, that use a progressive scale of taxation, an analysis of its influence on the degree of differentiation of incomes of the population is carried out. The differentiation of the income level of the population of the Donetsk People's Republic is considered and the level of the tax burden is estimated. The directions of improving the taxation system of personal income in the Donetsk People's Republic are proposed in order to reduce the degree of their differentiation through the introduction of progressive taxation and a non-taxable minimum.