ISSUES OF PROGRESSIVE TAXATION IN TAX POLICY
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Progressive taxation is a fundamental instrument of fiscal policy aimed at promoting income redistribution, social equity, and sustainable public finance. This study examines the theoretical foundations, practical implementation, and challenges of progressive taxation in modern tax systems. The research highlights key issues, including setting appropriate tax brackets, balancing equity and efficiency, addressing tax avoidance and evasion, and maintaining economic growth incentives. The study also reviews international experiences and best practices in designing progressive tax policies. Findings indicate that while progressive taxation can enhance social fairness and revenue generation, its effectiveness depends on careful policy design, administrative efficiency, and compliance mechanisms.
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