Progressive taxation in Russia: types and legal consequences

Abstract

Progressive taxation in Russia is considered in the context of expanding its application; a detailed classification of types of progressive taxation in Russia using various classification criteria is given. The author distinguishes between progressive taxation by levying one tax with a progressive tax rate and several taxes applied to one subject of taxation. The article analyzes progressive taxation implemented through the use of tax benefits and deductions that have certain limitations. The author concludes that the consequence of the expansion of the application of progressive taxation in Russia will be an increase in attempts by taxpayers to evade the use of higher tax rates and other means of progressive taxation.