The article is devoted to the legal conditions for the introduction of a progressive scale of personal income tax rates. There is no strictly scientific justification of the progressive scale. Disputes about progression are ideological in nature, and the rates are always arbitrary. However, it is possible to clearly define what tools and approaches applied in the legal construction of progression or in conjunction with progression do not comply with the general constitutional and legal principles of taxation and, therefore, are inadmissible. The article reveals the issues of equalised taxation, non-taxable minimum, family taxation, inflation tax, etc.
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Sergey G. Pepeliaev (2024) studied this question.
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