Foreign experience and Russian practice to resolve issues of social equilibrium in the society

One of the major social problems of modern Russia is the problem of a significant differentiation of the population by income. Tools of the tax system - is the economic levers of reducing the degree of socio-economic inequality. The article examines the main fiscal instruments maintain the social balance in society, questions assessing the effectiveness of the introduction of Russia's luxury tax, studied the experience of foreign countries and justified proposals on improving the organization of the income tax.