The progressive tax system is a tax structure in which the tax rate increases as the taxpayer's income level increases. This means that people with higher incomes pay a larger percentage of their income in taxes than people with lower incomes. The relevance of this work is determined by the fact that currently the issues of reducing inequality and increasing economic growth remain on the agenda of both developed and developing countries, and for the latter the problem of reducing poverty remains acute. In turn, tax system reforms have an impact on the macroeconomic indicators listed above and, thus, can serve as a tool for regulating inequality and poverty, as well as a way to accelerate economic growth. The main purpose of the study is to systematize the results of empirical studies examining the impact of progressive taxation reforms on inequality, poverty and economic growth in countries with different levels of development (subject of the study). A review of academic literature (source of information) devoted to the analysis of the impact of progressive tax reforms on inequality, poverty and economic growth in developed and developing economies contributes to the achievement of the stated goal (research objectives). The study was conducted using such methods as descriptive, statistical and graphical analysis, data analysis, a systematic approach, and comparative analysis. According to the results of the study, it can be concluded that 1) progressive taxation reforms can play a significant role in reducing income inequality in developed countries by redistributing income and providing financing for social programs and services that benefit low-income households; 2) the impact of such reforms on economic growth in developed countries depends on the specific structure of the tax system. the system and the broader economic context in which reforms are being implemented; 3) the described reforms can potentially become an effective tool for poverty reduction in developing countries, but their success will depend on a number of factors, including the specific conditions of each country and the quality of governance and institutions; 4) the impact of progressive tax reforms on economic growth in developing countries is a complex issue that depends on various factors, and the actual impact it can vary greatly depending on the specific circumstances of the country under consideration (scientific novelty of the work). In this regard, a promising direction for future research on this issue is a review of the main approaches to modeling the impact of progressive taxation reforms on macro indicators in developed and developing countries. The results of the review can also be used to develop tax policy measures in the Russian Federation aimed at reducing inequality and increasing economic growth in the country.
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