The Reform of Personal Income Taxation in Ukraine
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2016, Vol 1, Issue 178
Abstract
The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single hryvnia to pay was dropped; the validity of the application of the tax social benefits is examined; has been revealed that the application of a tax social benefits leads to discrimination against individuals whose income slightly exceeds the cutoff amount for the use of tax incentives; the tax burden on wages and its dynamics are analyzed; enterprise savings by reducing the rate of the single social contribution are defined; the possible increase in wages while maintaining enterprise-level costs is calculated. Keywords: tax on personal income, a single social contribution, a military collection, deductions from wages, accrued on of salary, the tax burden.
Authors and Affiliations
Eugenia Nosova
Keywords
Related Articles
- EP ID EP240124
- DOI 10.17721/1728-2667.2016/178-1/3
- Views 65
- Downloads 0
Perspectives of Investment Policy State as an Instrument Economic Restructuring
In the article conceptual approaches to the issue of investment policy in the restructuring of the economy of Ukraine. The analysis of structural changes value sectors of economic activity, trends in investment processes...
BETWEEN THE WEST AND THE EAST: UKRAINIAN ECONOMIC THOUGHT AS THE CROSSROADS
Ukrainian economists, similarly to Ukrainian society, are in the middle of the process of turning from the East to the West. However, the visibility of their work remains low both in the East and the West. The analysis o...
CONCEPTUAL BASIS OF COMMUNICATION MANAGEMENT
The paper describes contemporary issues of organizational management, which are connected with the dynamics of communication factors' impact. The authors have summarized a role and a place of communications in the organi...
PRIORITY GUIDELINES OF INNOVATIVE NATIONAL ECONOMICS' MODERNIZATION
The theoretical basis of innovative modernization of the industry as a background for sustainable development of the national economy of Kazakhstan is reviewed. Found that the state innovation policy should include an in...
TRENDS AND PROSPECTS FOR DEVELOPMENT OF THE EU's COMMON AGRICULTURAL POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
The transformational changes in the EU's common agricultural policy have been researched and the conscious, consistent, purposeful and gradual movement of the EU member states towards the implementation of the principles...