FORMATION OF A “FAIR” TAXATION SYSTEM: PROBLEMS AND SOLUTIONS

The article is devoted to topical issues of the implementation of a fair taxation system. The tax is an important source of budget formation in any state. At the beginning of the article, the authors emphasize that there are a large number of principles of taxation, but the paper will examine in more detail justice as being on the agenda of the tax reform in 2025 in Russia. The existing types of taxation systems are analyzed in detail, and real examples from Russian and foreign practice are given. The authors conclude that the most appropriate taxation system that meets the criterion of “fairness” is a progressive scale of taxation. Next, there is a detailed analysis of the changes that will occur in the tax system in Russia from January 2025 and will bring the Russian tax system closer to progressive taxation. The authors analyze the main objectives of tax policy, their impact on changes in existing tax regulations, problems of implementation and possible ways of development.