Models of income taxation of physical persons: application in Russia and Kazakhstan

The article discusses the arguments of supporters and opponents of the single (flat) scale of income taxation used in Russia and Kazakhstan. With a single (flat) taxation scale, the tax is levied at a single rate at any level of income. Progressive taxation scale is a system of taxation based on the principle of increasing tax rates depending on the growth of the level of taxable income of the taxpayer. In our opinion, in the end, the discussion about the use of this or that model of income tax is reduced to the question of social justice