Трансформація персонального прибуткового оподаткування в Україні
Вантажиться...
Дата
2019
Назва журналу
Номер ISSN
Назва тому
Видавець
Економічний вісник
Анотація
У статті досліджено детермінанти трансформації персонального прибуткового оподаткування в Україні. Визначено, що, незважаючи на обраний Україною шлях фіскальної децентралізації, у частині розподілу надходжень від податку на доходи фізичних осіб відбуваються процеси у напрямі централізації. Визначено перспективні напрями удосконалення персонального прибуткового оподаткування зметою підвищення рівня дотримання податкового законодавства.
The article deals with the transformation of personal income tax, which is a dynamic component of the Ukrainian tax system. However, the adoption of significant changes without proper justification and the introduction of annual corrections to it may indicate immaturity of the legislative decision-making process, which leads to a decrease in the level trust to public authorities. It also indicates a lack of ability to form a vision for the next decades, and, therefore, reflects the adoption of situational solutions.
The purpose of this article is to highlight the determinants of personal income taxation transformation in Ukraine and to formulate perspective directions for improving the taxation of individuals. In the process of research, general scientific methods and methods of analysis, including methods of scientific abstraction, generalization, analysis and comparison were used.
Although the introduction of amendments to the legislation on personal income tax requires a high level of justification, however, fiscal sufficiency is always in the first place, but not the reduction of inequality, the formation of a high tax culture. One of the declared goals of reforming personal income tax is to provide official employment and receive paid employment income. Nevertheless, the main visible consequence is an increase in the fiscal efficiency of personal income tax. Despite the fact that the majority of the personal income tax payers have salaries as the main and often the only taxable source of income, therefore, in order to increase the effectiveness of control measures, it is promising to introduce control over the correctness and completeness of the fulfillment of tax obligations by «high net worth individuals».
It should be noted that in 2014-2018, changes were also made to the elements of the tax, including the determination of incomes not included in the total taxable income defined in art.
165 of the Tax Code of Ukraine. The change in the definition of incomes included in the total taxable income was aimed at increasing the fiscal efficiency of personal income tax (in particular, in relation to the norms that applied to pensions), while others were aimed at increasing the regulatory efficiency of the personal income tax and guarantee social protection.
Опис
Ключові слова
податок, персональне прибуткове оподаткування, податок на доходи фізичних осіб, трудовий дохід, податкова культура., tax, personal income taxation, personal income tax, employment income, tax culture.
Бібліографічний опис
Задорожня Л. А. Трансформація персонального прибуткового оподаткування в Україні / Л. А. Задорожня, К. І. Швабій, М. В. Скаженник // Економічний вісник. Серія: фінанси, облік, оподаткування. – 2019. – Вип. 3. – С. 48–58.