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THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE

Journal: Bulletin of Taras Shevchenko National University of Kyiv. Economics (Vol.178, No. 1)

Publication Date:

Authors : ;

Page : 18-25

Keywords : tax on personal income; a single social contribution; a military collection; deductions from wages; accrued on of salary; the tax burden;

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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.

Last modified: 2016-08-10 23:37:13