ПРОБЛЕМНІ АСПЕКТИ ОПОДАТКУВАННЯ ДОХОДІВ ФІЗИЧНИХ ОСІБ ТА ЇХ ВПЛИВ НА ФОРМУВАННЯ ФІНАНСОВИХ РЕСУРСІВ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 4
Abstract
Radova E., Ilyukhinа N. Problematic aspects of taxation of individuals' incomes and their influence on the formation of financial resources. The article describes the problems of taxation of incomes of Ukrainian citizens. The tax rates on personal income in Ukraine are analyzed. The positive and negative aspects of changes in the construction of the mechanism for collecting personal income tax are identified and the main directions of elimination of problems of the system of income taxation of the population are outlined. The article analyzes that the system of taxation of individuals in Ukraine is imperfect and requires some changes, despite the fact that the state has made efforts for improvement in recent years, it has been discovered that the PIT only aggravates citizens with low incomes. High income tax payers must fill the country's budget, while payers with different levels of income pay almost identical taxes. This state of affairs indicates the ineffectiveness of the domestic system of taxation of individuals. Recommendations were provided that would increase the tax revenues to the budget and improve the country's economic development, in particular, we have proposed: first, to reduce the tax burden on the socially vulnerable population and to increase the responsibility among taxpayers for avoiding their payment; secondly, when taxing individuals' income, use differentiation of tax rates depending on the type of activity and the size of the income received; Thirdly, in order to ensure the social and economic justice of tax policy in Ukraine, it is necessary to apply such moments of foreign experience as taking into account the family status of the payer, the number of employees in the family, the availability of children and dependents. In general, we consider it expedient to gradually reduce the tax burden on individuals' incomes, using international experience and adapting it to the specifics and conditions of the country's economic development, which will allow Ukraine to become a serious subject of tax competition in the world.
Authors and Affiliations
О. В. Радова, Н. П. Ілюхіна
Keywords
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