Соціалізація оподаткування доходів фізичних осіб: зарубіжний досвід та вітчизняна практика

Abstract

One of the priority areas of tax policy reform in Ukraine is its socialization, which implies a focus not only on the needs of the market but also on human values. In this sense, family plays an important role, since it is the family that has an active influence on the development of spiritual culture. social orientation of the personality, and motives of behavior of people. One way of supporting the development of the family unit is through tax regulation of income and property of the family, based on the principle of ensuring the benefits of a family unit as a voluntary association of taxpayers over individual taxpayers and fees. In this regard, the introduction of a new entity – the family – as a consolidated taxpayer is necessary and timely.