USING THE METHODOLOGY OF BEHAVIORAL FINANCE TO STUDY THE CONSEQUENCES OF INTRODUCING A PROGRESSIVE PERSONAL INCOME TAX SCALE

Abstract

The use of behavioral finance methodology expands the understanding of the consequences of introducing a progressive personal income tax scale, as the behavioral paradigm complements the neoclassical approach with factors including trust, social norms, and a psychological contract between the state and taxpayers. In the context of the analysis of progressive taxation of individuals, the methodology of behavioral finance allows us to shift the focus to the analysis of legal strategies of taxpayers' behavior. The purpose of the article is to substantiate and test the methodology of behavioral finance for studying the consequences of the introduction of a progressive personal income tax scale in the Russian Federation. The results of the study showed that the use of a behavioral approach in analyzing the consequences of the introduction of a progressive personal income tax scale involves the introduction of an assessment system that includes administrative, behavioral and experimental components. This will allow for comprehensive research, including statistical data analysis, taxpayer surveys, and controlled behavioral experiments to objectively determine the gaps between the actual and perceived tax burden.