Reforming the scale of personal income taxation in Russia and the republic of kazakhstan

The article analyzes the progressive and flat scale of personal income taxation based on the tax legislation of Russia and the Republic of Kazakhstan, a database of official statistics, data on research in the field of taxation ofpersonal income. The opinions of various authors on the problem of using a flat and progressive scale of taxation of personal income are considered. The author's scale of progressive taxation of personal income in Russia and the Republic of Kazakhstan, respectively, is proposed.