Problem aspects and directions of the physical person’s income taxation optimization in the conditions of decentralization of the power
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2017, Vol 4, Issue 82
Abstract
Annotation. The purpose of the paper is to consider the problematic aspects and develop possible areas for optimizing the taxation of individuals' incomes in conditions of decentralization of power. Methodology of research. Solving the tasks set in the article is carried out with the help of such general scientific and special research methods: analysis and synthesis, abstraction and comparison, modeling, systematization and generalization. Findings. The historical aspects of tax collection on individuals' incomes, features of tax reforms of foreign countries in relation to income taxation, features of taxation of incomes in the conditions of decentralization of power are researched. Practical value. The article proposes the introduction of progressive taxation of individuals' incomes in Ukraine, substantiates the necessity of providing non-taxable minimum incomes of citizens at the level of minimum wages, reducing the rates of personal income tax for working pensioners, for incomes and civil law contracts, establishing economically justified The limits of wages to obtain a tax social benefit.
Authors and Affiliations
Y. Veriga, N. Prokhar
Keywords
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