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Полная запись метаданных
Поле DC | Значение | Язык |
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dc.contributor.author | Barannyk, Liliia | - |
dc.contributor.author | Dobrovolska, Olena | - |
dc.contributor.author | Taranenko, Victoriia | - |
dc.contributor.author | Koriahinа, Tetyana | - |
dc.contributor.author | Rybalchenko, Ludmyla | - |
dc.date.accessioned | 2023-03-06T09:38:19Z | - |
dc.date.available | 2023-03-06T09:38:19Z | - |
dc.date.issued | 2023-03-06 | - |
dc.identifier.citation | Liliia Barannyk, Olena Dobrovolska, Victoriia Taranenko, Tetyana Koriahinа and Ludmyla Rybalchenko (2021). Personal income tax as a tool for implementing state social policy. Investment Management and Financial Innovations, 18(2), 287-297. | uk_UA |
dc.identifier.issn | 1810-4967 | - |
dc.identifier.issn | 1812-9358 (online) | - |
dc.identifier.uri | http://biblio.umsf.dp.ua/jspui/handle/123456789/5002 | - |
dc.description.abstract | Personal income tax (PIT) is one of the most important taxes in Ukraine due to its economic, social and political role. With its help, one can regulate the investment process, the level of real incomes and maintain stability in society. However, the potential of this tax in Ukraine is not fully used. The purpose of the study is to identify the main problems of PIT and further directions of its implementation as an instrument of social policy. Laffer’s tax theory, on the dependence of economic efficiency of taxation on lower tax rates and the degree of progressiveness of taxes, was taken as a conceptual line of research. Consideration of world trends in the practice of PIT allowed tracing its evolution and choose the methods of its optimization that are acceptable for Ukraine. The use of comparative and statistical analyses, grouping, structural modeling method, index method and systematization of results allowed formulating the author’s version of the income taxation reform in Ukraine. The introduction of a progressive taxation scale should take into account the quality of tax administration, the availability of tax benefits, deductions and loans, the amount of fines, and public perception of the tax system in addition to quantitative results. The proposed family taxation, based on the differentiation of taxpayers by their marital status, actual solvency through the introduction of family rates and the establishment of progressive rates of personal income tax, will fully implement the principle of social justice in the distribution of income. | uk_UA |
dc.language.iso | en | uk_UA |
dc.publisher | LLC “Consulting Publishing Company “Business Perspectives” | uk_UA |
dc.relation.ispartofseries | Investment Management and Financial Innovations;Volume 18, Issue 2, 2021 | - |
dc.subject | taxation in Ukraine | uk_UA |
dc.subject | personal income tax | uk_UA |
dc.subject | progressive scale | uk_UA |
dc.subject | social function of tax | uk_UA |
dc.subject | income level, family taxation | uk_UA |
dc.subject | wage reform | uk_UA |
dc.subject | fairness of taxation | uk_UA |
dc.title | Personal income tax as a tool for implementing state social policy | uk_UA |
dc.type | Article | uk_UA |
Располагается в коллекциях: | Кафедра соціального забезпечення та податкової політики |
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Файл | Описание | Размер | Формат | |
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Barannyk, Liliia Taranenko, Victoriia Personal-income-tax-as-a-tool-for-implementing-state-social-policyInvestment-Management-and-Financial-Innovations.pdf | 438,2 kB | Adobe PDF | Просмотреть/Открыть |
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