Implications of the transition to the progressive scale of persons income

The article examines the impact of the transition to a progressive personal income tax (PIT) scale in Russia starting from 2025. The theoretical context and international experience in applying progressive taxation to personal income are presented. Based on the Laffer curve model, the fiscal potential of the current tax rates (13%–22%) is assessed, and it is shown that the system is currently positioned on the upward-sloping segment of the curve. The advantages and limitations of the current tax scale are identified, along with its socio-economic significance and possible behavioral effects. The article also proposes measures to ensure fiscal sustainability and social equity in the further development of progressive taxation. Research writing purposes: studying the consequences of the transition to a progressive PIT scale in Russia from 2025 and evaluating its fiscal efficiency and behavioral impact. The conclusions received during the research: it was found that the current PIT rate structure in Russia (13%–22%) lies on the ascending portion of the Laffer curve, indicating that there remains fiscal room to increase revenues without risking a reduction in the tax base. The progression supports social fairness and brings the Russian system closer to international standards. However, any further adjustments to the tax rates should carefully consider behavioral responses and promote transparency and voluntary compliance mechanisms.

Authors

Institutions

Publication Details

Journal
Economic problems and legal practice
Published
2025-09-28
DOI
https://doi.org/10.33693/2541-8025-2025-21-4-194-199
Primary Topic
Economic Development and Digital Transformation
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Implications of the transition to the progressive scale of persons income

Elena Smirnova, Irina Sergeeva
Economic problems and legal practice
Economic Development and Digital Transformation
article

Implications of the transition to the progressive scale of persons income

Elena Smirnova, Irina Sergeeva
article en

Abstract

The article examines the impact of the transition to a progressive personal income tax (PIT) scale in Russia starting from 2025. The theoretical context and international experience in applying progressive taxation to personal income are presented. Based on the Laffer curve model, the fiscal potential of the current tax rates (13%–22%) is assessed, and it is shown that the system is currently positioned on the upward-sloping segment of the curve. The advantages and limitations of the current tax scale are identified, along with its socio-economic significance and possible behavioral effects. The article also proposes measures to ensure fiscal sustainability and social equity in the further development of progressive taxation. Research writing purposes: studying the consequences of the transition to a progressive PIT scale in Russia from 2025 and evaluating its fiscal efficiency and behavioral impact. The conclusions received during the research: it was found that the current PIT rate structure in Russia (13%–22%) lies on the ascending portion of the Laffer curve, indicating that there remains fiscal room to increase revenues without risking a reduction in the tax base. The progression supports social fairness and brings the Russian system closer to international standards. However, any further adjustments to the tax rates should carefully consider behavioral responses and promote transparency and voluntary compliance mechanisms.

Economic problems and legal practiceVol. 21(4)
Financial University (RU)
Openalex Percentile: Top 58%
Economic Development and Digital Transformation
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.