Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2015 number 2

The problem of need of decrease in social stratification is conventional for the whole world. The most known method of counteraction of social stratification of the population is the progressive taxation, however tax systems of the modern constitutional social democratic states are difficult and bear in themselves a wide range of other mechanisms of ensuring social equality. Whereas application of the institutional analysis allowed to carry out comparison of systems the taxation of the income of house farms in member countries of OECD from the reached results of regulation. The received results testify that application in member countries of OECD of an ascending scale of rates of a tax on the income of natural persons substantially determines distribution of tax burden that reduces efficiency in achievement of other purposes of a discretionary tax policy of member countries of OECD. As a result at preservation of the budgetary mobilization at the invariable level it is necessary to consider the provision of each institutional value in hierarchy of requirements of public authorities.