The Reform of Personal Income Taxation in Ukraine
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2016, Vol 1, Issue 178
Abstract
The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single hryvnia to pay was dropped; the validity of the application of the tax social benefits is examined; has been revealed that the application of a tax social benefits leads to discrimination against individuals whose income slightly exceeds the cutoff amount for the use of tax incentives; the tax burden on wages and its dynamics are analyzed; enterprise savings by reducing the rate of the single social contribution are defined; the possible increase in wages while maintaining enterprise-level costs is calculated. Keywords: tax on personal income, a single social contribution, a military collection, deductions from wages, accrued on of salary, the tax burden.
Authors and Affiliations
Eugenia Nosova
Keywords
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- EP ID EP240124
- DOI 10.17721/1728-2667.2016/178-1/3
- Views 59
- Downloads 0
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