BUSINESS INFORM №2-2017

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39

Section: Finance, Money Circulation and Credit
UDC 336.23
Purdenko O. A.
Pragmatics of the Unified Social Tax (p. 263 - 268)
The aim of the article is to conduct a detailed analysis of UST receipts to centralized funds in the aspect of the reforms introduced in terms of deshadowing wages and assess the prospects of this fee through the prism of modern integration. The article analyzes the indicators of payment of the Unified Social Tax and the distribution of its receipts between centralized funds. The atypical functions of state insurers accompanied by abuses in the aspect of using insurance payments are singled out. Significant shortcomings in the administration of UST in terms of non-insurance principles inherent in state insurers, including the existence of non-insurance payments, are identified. Examples of abuses of imperfections in the norms of the current legislation and social insurance funds in favor of commercial structures are given. There analyzed main indicators of payment of the Unified Social Tax for the last years according to the data of the SFS of Ukraine, taking into account the changes in its rates.
Keywords: social insurance, Unified Social Tax, state personal insurance.
Fig.: 3. Tabl.: 1. Bibl.: 16.

Purdenko Olena A. – Candidate of Sciences (Economics), Senior Lecturer, Department of Economics and Finance of Company, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in English
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Reference to this article:
Purdenko, Olena A. (2017) “Pragmatics of the Unified Social Tax.” Business Inform 2:263–268.

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