Проблеми фінансового регулювання доходів населення в Україні

Abstract

Стаття присвячена розкриттю проблемних аспектів практики фінансового регулювання доходів населення. Розглянуто практику оподаткування доходів фізичних осіб, застосування податкової соціальної пільги, справляння єдиного соціального внеску, вказано на проблемні моменти їхнього використання, які знижують ефективність цих фінансових інструментів при регулюванні доходів населення. / The article describes the practical aspects of financial regulation of incomes in Ukraine. The practice of taxation of individuals' incomes and the use of other instruments of their financial regulation, such as social tax incentive and a single social contribution, are considered among other aspects. The research has shown that the practice of taxation of incomes of citizens in Ukraine is inconsistent, with periods when both progressive and proportional scales of tax rates are applied. Many scientists consider modern innovations in this area to be anti-social, as the introduction of a single basic tax rate and reduced rates of investment income tax and inheritance tax reduce their effectiveness as a tool for ensuring social justice. Tax pressure on low-income citizens remains higher than that for people with high incomes. At present, the personal income tax is excessively fiscal and does not perform properly its social and regulatory functions. This deepens the gap between the incomes of different segments of the population, thus increasing the inequality between them. There are also shortcomings in the practice of applying the tax social benefit, which, due to existing restrictions, does not serve its primary purpose, which is to protect the material interests of low-income persons. In determining the right to a social tax benefit, the official indicator of the subsistence minimum is used, which is significantly understated compared to its actual size. There are also limitations on the number of children in the family and the source of income. In fact, tax relief can be used only by employees working part-time or have at least two underage children, provided income limitation conditions are met. The article also discusses the problems of using other financial regulation instruments, such as subsidies for employers to create new jobs; incentives for business entities that provide employees with voluntary medical and pension insurance, and others.