Податкові аспекти соціального добробуту в Україні

Abstract

Проведено дослідження наукових підходів до розуміння суспільного добробуту та соціально-економічного розвитку. Розглянуто тенденції зміни соціального становища в Україні. В якості державного впливу на соціальний добробут розглянуто можливості державного регулювання соціального становище в країні та стимулювання суспільного добробуту з допомогою оподаткування. На основі позитивного зарубіжного досвіду податкового стимулювання соціального розвитку та суспільного добробуту запропоновано підходи до реформування оподаткування громадян і бізнесу. Introduction. In every country taxation was an important factor of social welfare stimulating or its stagnation. In recent years, the ability to purchase goods is reduced due to the lack of real stimulation in taxation, which creates significant threats and challenges for Ukraine. Purpose. The main aim of this article is to determine current trends of social development in Ukraine and find ways to improve the social situation in the country due to changes in taxation Results. Social stability in society and employment are indicators that determine the stability to the external and internal crisis. It also shows the ability to provide long-term economic development. Social degradation destructive factor that increases the negative aspects in the economy and public finances, causing migration outflow of the population, destroying existing social institutions and eventually leads to the materialization of political risks. The welfare of the society is an integral assessment of all aspects of human life. Under the conditions of international economic and political competition is important to achieve the growth of social welfare. Providing growth of welfare is mainly to meet the needs that are increasing quantitatively and qualitatively changed. An important thing is the close relationship between the needs of an individual and society in general. Economic inequality in Ukraine is an interesting phenomenon. From one side, according to official statistics, our country is very equal, from another - the reality of life and health of the population is not confirmed. Government takes a key role in the distribution on rich and poor people. The average salary is one of the indicators that characterizing the social situation in Ukraine. In 2016 it is about $ 198, which is less than in previous years. In Ukraine there is no progressive taxation of incomes and companies, which could make changes to improve the situation. The tax benefits are not actually involved in the practice of taxation because of quantitative restrictions. Progressive taxation should be implemented for the purpose of increasing social welfare. Government should also expand the list of tax exemptions and cancel the simplified tax system. Conclusion. The implementation of tax reforms in personal income tax and the implementation of real incentives for business development will double the effect of improving the social situation and public welfare and most importantly restore public trust in Ukraine’s authorities.