Uman NUH | today: 09/12/2019

Evaluation of the functioning of the tax on personal income in Ukraine at present time.

Author(s) Barabash L.V., , , Uman National University of Horticulture, Ukraine
Kontseba S.M., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Category Economics
year 2013 issue Випуск №82. Частина 2
pages 233-242 index UDK 336.225.621.11.003.13
DOI
Abstract The modern mechanism of personal income taxation in Ukraine is characterized by proportional (linear) approach to setting of taxation rate. However, up to 2004 personal income taxation was carried out via progressive rates. That is why there is a question about the effectiveness of the current taxation mechanism. In the article considered indicators that characterize the efficiency of the existing mechanism for different subjects of tax relations: the payer, the tax authorities and the state. For payer such indicators are the level of tax burden and social efficiency; for tax authorities — economic efficiency, for the state — fiscal efficiency. Each of the calculated indices witnessed a negative tendency in the functioning of the existing mechanism of the personal income taxation. Therefore, it was examined the influence of the aforesaid parameters on the level of revenue of tax on personal income in the Consolidated budget of Ukraine, which further will promote the development of ways to optimize the operating mechanism of the personal income taxation.
Key words mechanism of the personal income taxation, tax burden, social efficiency, economic efficiency, fiscal efficiency.
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