The Bulletin of the Institute of Economics of the Russian Academy of Sciences № 5/2024.  Economics and Management.

Tatyana S. Novikova

Dr. Sci. (Econ.), Professor, Leading Researcher, the Institute of Economics and Industrial Engineering of SB RAS, Novosibirsk, Russia

ORCID: 0000-0001-8636-5219

TO THE QUESTION OF THE INTRODUCTION OF A PROGRESSIVE SCALE OF PERSONAL INCOME TAX IN RUSSIA

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Abstract

In the context of modern global challenges, the growth of tax progressivity is becoming an important tool of social policy, including in Russia. This paper puts forward a hypothesisabout reforming tax systems in accordance with the stages of scientific and technological development. It is verified on the basis of an analytical review of taxation trends using statistical data. The consequences of the introduction of a progressive personal income tax scale in Russia as an important component of the 2025 reform are analyzed using an agent-based approach with the measurement of the resulting effects based on indices of the consequences of tax progressivity, which are calculated using territorial Gini coefficients and social welfare functions with formal consideration of social inequality. The experimental results show a wide range of possibilities for reducing social inequality and allow us to assess the possible consequences of introducing a progressive personal income tax scale in 2025 as the first cautious step towards tax reform that corresponds to long-term priorities of scientific and technological development.

Keywords: tax policy, progressive taxation, agent-based modeling, social welfare functions, Gini index.

JEL: C63, H11, H20, H40

EDN: ESYCXX

DOI: https://doi.org/10.52180/2073-6487_2024_5_58_86

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Manuscript submission date: 10.09.2024

For citation:

Novikova T.S. To the Question of the introduction of a progressive scale of personal income tax in Russia// Vestnik Instituta Ekonomiki Rossiyskoy Akademii Nauk. 2024. № 5. Pp. 58-86. (In Russ.).  https://doi.org/10.52180/2073-6487_2024_5_58_86 EDN: ESYCXX

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