REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

Implementing the Principle of Social Justice in the Taxation of Incomes of Individuals in Ukraine
Kostiana O. V.

Kostiana, Oksana V. (2019) “Implementing the Principle of Social Justice in the Taxation of Incomes of Individuals in Ukraine.” Business Inform 4:335–341.
https://doi.org/10.32983/2222-4459-2019-4-335-341

Section: Finance, Money Circulation and Credit

UDC 336.2.026

Abstract:
The article analyzes historical aspects and defines the main tendencies of the modern development of taxation of incomes of individuals in Ukraine. The world experience of income taxation of citizens in the countries with different level of economic development is considered, its comparison with the basic tendencies of development of the Ukrainian taxation of incomes of citizens is carried out. The basic elements of taxation of incomes of physical persons from the position of the principle of social justice of taxation are characterized, thus it is determined that nowadays the income taxation of citizens in Ukraine does not fully correspond with this principle. The mechanism of application of tax social benefit in Ukraine is analyzed, as a result of which the main problematic aspects of its application are defined and ways of solving such problems are suggested. The basic directions of reforming of taxation of incomes of physical persons in Ukraine are considered, implementation of which will facilitate strengthening of social justice of taxation in the State.

Keywords: tax on income of individuals, tax social benefit, principle of social justice of taxation, progressive scale of taxation.

Fig.: 1. Tabl.: 3. Bibl.: 9.

Kostiana Oksana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Customs, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2010). http://zakon2.rada.gov.ua/laws/show/2755-17
[Legal Act of Ukraine] (1991). https://zakon.rada.gov.ua/laws/show/1306-12/ed19910705
[Legal Act of Ukraine] (1992). https://zakon.rada.gov.ua/laws/show/13-92
[Legal Act of Ukraine] (2003). https://zakon.rada.gov.ua/laws/show/889-15
“Minimalna zarplata v Ukraini z 2000 po 2019 rr.“ [Minimum wage in Ukraine from 2000 to 2019]. https://index.minfin.com.ua/ua/labour/salary/min/
Sokolovska, A. M. “Kontseptsiia liberalnoi podatkovoi reformy: dotsilnist i mozhlyvist realizatsii v Ukraini“ [Concept of liberal tax reform: feasibility and possibility of realization in Ukraine]. Finansy Ukrainy, no. 12 (2015): 12-31.
Paying Taxes 2018. https://www.pwc.com/gx/en/paying-taxes/pdf/pwc_paying_taxes_2018_full_report.pdf
[Legal Act of Ukraine] (1999). https://zakon.rada.gov.ua/laws/show/966-14
“Prozhytkovyi minimum v Ukraini“ [Living wage in Ukraine]. https://index.minfin.com.ua/ua/labour/wagemin/

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»