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№ 2018/3
MANDYBURA Viktor O.1, TOMCHUK-PONOMARENKO Nataliia 2
1Institute for Economics and Forecasting, NAS of Ukraine
2Taras Shevchenko National University of Kyiv
Ways of providing social and economic justice in personal income taxation
| Ekon. teor. 2018; 3:59-82 | https://doi.org/10.15407/etet2018.03.059 |
ABSTRACT ▼
The authors prove that ensuring social and economic justice in the system of the collection of taxes on personal incomes is impossible without realizing the principle of the inflation neutrality of the tax system. The article reveals the causes of the violation of the socioeconomic justice of the current system of personal income taxation in Ukraine, in particular, the current virtual elimination of non-taxable minimum and the destruction of the progressive scale of taxation of individual incomes.
In the example of developed market economies, the reasons of the necessity are revealed and the content is defined of the urgent transformations of tax system in terms of the determination of the economically weighted level of the zero rate of personal income tax, as well as the introduction of a socially equitable, and optimally differentiated scale of income taxation.
Proposed the authors' methodology for determining the value level of the zero rate of personal income tax with the use of a new normative-base value is proposed, as well as an optimally valid scale for collecting this type of tax, depending on individual income level.
Keywords: tax principles, personal income tax, inflation neutrality of the tax system, direct taxes, indirect taxes, non-taxable minimum, tax rate, normative-base value
JEL: D 31, C 5
| Article in Russian (pp. 59 - 82) | Download | Downloads :666 |
| Article in Ukrainian (pp. 59 - 82) | Download | Downloads :334 |
