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BUSINESS INFORM №11-2017

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36

Section: Labour economics and social policy
UDC 336.226.11:316.334.2
Lubkovskyi S. A.
The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income (p. 240 - 251)
The article is aimed at a theoretical substantiation of possibilities and prospects of socialization of the tax redistribution of incomes of population as a direction of harmonization of its fiscal and regulatory functions, on the one hand, as well as private and public interests, on the other. The interrelation of social and tax policy in the mentioned sphere was explored for possibilities and potential of expansion of functional purpose of the tax redistribution of incomes of individuals in the direction of its socialization. The author has proposed and substantiated the introduction to the scientific apparatus of the terms of «socialization of the tax redistribution of incomes of individuals», «socialization of tax policy» in general, as well as «socialization of tax policy in the sphere of income taxation of individuals». In addition, the need to allocate the function of socialization together with the principle of socialization of the income taxation of individuals have been proved. It has been proposed to move from the proportional to the progressive income taxation of individuals with emphasis on the need to take into account the socio-economic situation of the payer, its inclination and sustainability to both socio-economic and fiscal risks, as well as the mandatory targeting of the tax redistribution of population incomes in order to solve the key problems of social development.
Keywords: socialization, tax redistribution of income, income taxation of individuals, function of socialization, principle of socialization, fiscal risk, socio-economic inequality and poverty of population, progressive taxation.
Bibl.: 20.

Lubkovskyi Serhii A. – Assistant, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Reference to this article:
Lubkovskyi, Serhii A. (2017) “The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income.” Business Inform 11:240–251.

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