Analysis of Fairness of Personal Income Taxation in the Russian Federation

The paper explores the issue of fairness progressive taxation. introduction taxation in Russian Federation 2021 was announced by President Vladimir Putin his Address to citizens on June 23, 2020. returning has been repeatedly raised scientific community, and one argument its favor provision that is more fair than proportional At same time, as Putin’s words suggest, main goal tax progression find funds for financing certain projects, but not achieve justice. However, task set does exclude need investigate doctrinal justification proposed changes, which makes chosen topic relevant. deals with essence “fair taxation” basis theories justice, developed John Rawls Amartya Sen, principles author analyzes Federal Law November 2020, No. 372-FZ “On Amendments Part Two Tax Code Concerning Taxation Personal Income Exceeding 5 Million Rubles Period” introduces application a combined rate income exceeding million rubles per year, well prospects further changes personal context achieving Methodologically, based dialectical approach. applies general methods cognition, namely: analysis, synthesis, generalization, induction. Based several approaches interpretation fairness, it concluded ones force until including proposes amendments aimed at enhancing They include intensification progressiveness (taking into account entering effect January 1, 2021) tax-free minimum income.