On the Fiscal Burden of Various Income Groups of the Population

The distribution of the tax burden between different income groups of the population is closely related to the implementation of the principle of fairness of taxation. In Russia, the largest tax burden falls on the poorest groups of the population. The growing polarization of incomes of the population, aggravated by the pandemic, entails the need to reform the tax system, primarily in the area of taxation of personal income. A fairly large number of studies have been devoted to this problem, but the authors of papers on this topic have not yet succeeded in forming a unified opinion. In connection with the above circumstances, the authors of this article are making an attempt to propose possible directions for transforming the domestic tax system, which would make it possible to more evenly distribute the tax burden between different groups of the population. The results of the research, conclusions and individual proposals can be useful to state bodies in the development of the main directions of reforming the tax policy of the Russian Federation.