The article considers approaches to the interpretation of the concept of fiscal equity. The possibilities of substantiating the application of a progressive tax grid with the help of diminishing marginal utility are considered. The author’s understanding of the essence of a progressive tax system is presented. The possibility of using the theory of preference and the attitude towards risk of people as a tool for determining the maximum expected utility in taxation is determined. An assessment is made of the compliance of tax withdrawals to the budget with the theoretical and methodological requirements and practices of its implementation in order to increase the effectiveness of its fiscal control. In our opinion, the assessment of the uniformity of taxation should be based on the answer to the question of how comparable are the losses incurred by payers with different levels of income from paying taxes to the budget. Obviously, assessing the losses in absolute terms does not serve the purpose of ensuring a uniform distribution of the tax burden, since in the case of paying a fixed amount of tax, payers with different income levels donate a different share of their funds, in addition to the higher the income level, the lower its share will be transferred to the budget. It is therefore inappropriate to set a lump sum tax.