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Ways of removing wage from the ?shadow?

Journal: Herald of the Economic Sciences of Ukraine (Vol.29, No. 2)

Publication Date:

Authors : ;

Page : 3-6

Keywords : national economy; illegal payment of salaries; pension; income tax; single social contribution;

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Abstract

In the article of the problem of illegal payment of wages and the measures of Ukraine, aimed at its decision, are investigated; proved, that the introduction of a proportional system of personal income tax not only do not promoted ?legalization? of the national economy, but also led to a reduction in government revenue, and changes in legislation of Ukraine aimed at reducing a bet of the single social contribution, due to lack of funds, can not be realized by most companies. For the purpose of removing wage from the ?shadow?, prompted to restore progressive income taxation of individuals, to establish differentiated minimum size single social contribution for different categories of workers, to lower without any additional restrictions a bet of this contribution and to determine the minimum pension in proportion to the number of years of compulsory seniority of spent pensioners.

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Last modified: 2016-10-31 04:27:36