LTReikšminiai žodžiai: Proporcingas ir progresinis apmokestinimas; Mokesčių tarifai; Mokesčių stadija; Gyventojų nelygybė pagal pajamas; Mokesčių našta; Proportional and progressive taxation; Tax rates; Tax stage; Ineguality of the population by income; Tax burden.
ENThis article contains a comparative analysis of taxation of the population in the European Union countries with proportional and progressive tax scales. It is shown that a single rate for all taxpayers is not conducive to the reduction of ineguality and the necessity of introducing progressive tax in developing countries the EU. [From the publication]