Economic disproportions are determined by the specificity of the national fiscal system. Orientation towards socialeconomic balance, implementation of a policy of retaining the labor force in the country, reducing inflation. The homogenization of the net income by progressive taxation can be justified, using the utility theory. The segmentation of the income axis can be done, using the average of the square deviations and on the basis of the utility theory the taxes of the monthly wage increases can be identified. The amount of progressive tax needs to be identified by stimulating possible tax variants using software and then subject to social, economic, demographic analysis.