BUSINESS INFORM №6-2014

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Section: Labour economics and social policy
UDC 336.22
Olihovskyi V. Y.
Ways to Optimize the Tax Burden on Labor (p. 218 - 222)
The tax burden on the wage fund in Ukraine consists of a single social contribution charges, deductions from wages – single social contribution and income tax for individuals and ranges from 55% to 68%. All charges and deductions, which are paid by both the employer and the employee, the company is paying the budget. This pays out the wages and performs the function of a tax agent. Salaries and social events – as elements of cost of goods (works or services) – play an important role in planning the company's costs, reduction which allows it to optimize tax payments. The questions of optimization of the tax burden on labor, as an element of tax planning remains underexposed in the economic literature and require further study. The article reviews the problems of the tax load on the payroll and the nature, objectives, peculiarities of outsourcing and its impact on the level of payments related to salaries. From the point of view of tax planning the ways to optimize the tax burden on labor were studied.
Keywords: wages, payroll taxes, the tax burden, tax planning, outsourcing
Tabl.: 1. Formulae: 2. Bibl.: 13.

Olihovskyi Volodymyr Ya. – Applicant, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Olihovskyi, Volodymyr Ya. (2014) “Ways to Optimize the Tax Burden on Labor.” Business Inform 6:218–222.

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