MODELING OF THE PROGRESSIVE TAXATION IN REGIONS OF RUSSIA

Abstract

Purpose: improvement of the model of an uneven tax scale and its application. Discussion: in connection with the crisis phenomena in economy of Russia the problem of filling and performance of the budget has got the large urgency. In work we analysed the aspects of an opportunity of introduction of the progressive multistage income taxation in regions of Russia. We present the efficiency of introduction of progressive surtax in two distinct on a level of the average earned payment of area. We constructed the models of an ascending scale of surtax taking into account modern statistical data on distribution of the incomes of the population of regions of Russia are constructed. Results: the new introductions, connected to algorithm, of progressive model of the taxation results and formulas are received. The analysis of an opportunity of introduction of an ascending scale of surtax in regions of Russian Federation is carried out. The comparative analysis of models efficiency of introduction of progressive surtax in various areas of Russian Federation allows is estimating.