The article discusses changes in Russian tax laws, specifically the shift from a flat to a progressive personal income tax rate. By analyzing income from dividends, the authors suggest defining "excess income" and differentiating between dividends and regular pay. They propose increasing taxes on dividend earners to boost budget funds, while reducing the tax burden on low-income individuals. The introduction of a progressive tax rate is recommended to increase budget revenues, maintain taxes for the middle class, and benefit those with lower incomes.