文章基本信息

标题：THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE
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作者：E. Nosova ; PhD in Economics ; Associate Professor Taras Shevchenko National University of Kyiv 等
期刊名称：Bulletin of Taras Shevchenko National University of Kyiv. Economics.
印刷版ISSN：1728-2667
电子版ISSN：2079-908X
出版年度：2016
卷号：178
页码：7
语种：
出版社：TARAS SHEVCHENKO NATIONAL UNIVERSITY OF KYIV
摘要：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.