Актуальні питання реформи оподаткування доходів населення України

Abstract

Розглянуто актуальні питання реформи оподаткування доходів населення в Україні. На основі аналізу розподілу податкового навантаження на фізичних осіб зроблено пропозиції щодо зміни підходів в оподаткуванні доходів населення. Оцінено ризики і переваги зроблених рекомендацій. Аргументовано, що у разі запровадження зазначених змін розподіл навантаження стає більш справедливим, що дасть змогу почати формування нової ефективної системи оподаткування в Україні. Introduction. The article deals with the urgent issues of reforming taxation of incomes of the population in Ukraine. It was made a number of proposals for changes in approaches to taxation of incomes. That was based on the distribution of tax burden on individuals. It was proposed to introduce standard and personal deductions in the personal income tax mechanism. Purpose of legalization of wage fund it is appropriate the reduction and changing proportions and distribution of single social contribution between employers and employees, and the introduction of indirect methods for determining tax liability from personal income tax. To strengthen the effectiveness of implementation of these proposals it was reasoned need for the implementation measures of non-tax character. This includes strengthening the control over the circulation of cash in the banking sector, combating fictitious bankruptcy, increasing the responsibility of judges, notaries for the legalization of useless contracts. Results. This paper was evaluated the risks and benefits of recommendations. The main risk of implementation of these measures is the loss of substantial tax revenues. But they will be partially compensated by growth in aggregate purchasing power of population in Ukraine. Conclusion. Besides these changes in the tax system are positive for economic growth. It was argued that in case of the introduction of these changes the distribution of the tax burden becomes more equitable, which will start forming a new efficient tax system in Ukraine.