Analysis of the Uniform Distribution of the Tax Burden on Individuals
Journal Title: Бізнес Інформ - Year 2014, Vol 7, Issue 0
Abstract
The purpose of this paper is to develop the scientific and methodological support of calculating the distribution of the tax burden on individuals in a separate classification groups and provide suggestions to improve the current fiscal instruments regulating the distribution of the income of individuals. The study proposed the scientific and methodological support for calculating the distribution of the tax burden between different categories of taxpayers and between kinds of income that feature the elimination of the distorting influence of the processes of budgetary redistribution on the tax base, which will contribute to the implementation of the basic principles of taxation in the taxation of the income of individuals. The calculations showed that the distribution of the tax burden on individuals between categories of taxpayers, between kinds of income and the income scale are not consistent with the principle of social justice taxation. The necessity of improving the existing instruments regulating the distribution of income of individuals acting in the design of the tax on income of individuals was reasoned, namely the establishment of progressive rates of income taxation in the form of wages and other similar payments. The prospect for further research is to provide specific recommendations on a progressive scale of tax rates on personal income tax and replacing social benefits with the standard tax credit.
Authors and Affiliations
Valentyna Somova
Keywords
Related Articles
- EP ID EP110839
- DOI -
- Views 131
- Downloads 0
Realisation of economic interests of a region in the context of ensuring regional development
The article substantiates a necessity of accounting and modelling co-ordination of interests at different levels of economic activity for development of programmes on planning and regulating processes of regional develop...
Development of Ideas on the Essence of Audit
The article analyses the essence of audit as a professional practice, which appeared and is developed in the system of triangular relationship. It considers triangular relationship as an objective form of audit existence...
Toolkit Tax Support Economic Development in a Financial Crisis
The article deals with analysis tools tax regulation of economic processes. It was found that during the crisis, especially when the company desperately needed additional revenue, government support has not significantly...
Reflection of Loyalty Programmes with the Use of Bonuses in Accounting
The article studies loyalty programmes that are used at modern trading enterprises and discovers main barriers on the way of development of methodical approaches of bonus accounting provided to the clients of loyalty pro...
Innovative Development of Retail Businesses.
Retail sales in the world and in Ukraine are developing rapidly, which is not only the investment, but also to innovation. Innovations become the main trend of many retail businesses, and therefore the study and summary...