The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income
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...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-11-01
|
| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-240_251.pdf |
| _version_ | 1819212457596420096 |
|---|---|
| author | Lubkovskyi Serhii A. |
| author_facet | Lubkovskyi Serhii A. |
| author_sort | Lubkovskyi Serhii A. |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-23T06:43:16Z |
| format | Article |
| id | doaj.art-818de38bbbdb4f56bb0f7c02dbe40747 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-23T06:43:16Z |
| publishDate | 2017-11-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-818de38bbbdb4f56bb0f7c02dbe407472022-12-21T17:56:39ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2017-11-0111478240251The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s IncomeLubkovskyi Serhii A. 0Assistant, Department of Finance, Kyiv National Economic University named after V. HetmanThe 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.http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-240_251.pdfsocializationtax redistribution of incomeincome taxation of individualsfunction of socializationprinciple of socializationfiscal risksocio-economic inequality and poverty of populationprogressive taxation |
| spellingShingle | Lubkovskyi Serhii A. The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income Bìznes Inform 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 |
| title | The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income |
| title_full | The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income |
| title_fullStr | The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income |
| title_full_unstemmed | The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income |
| title_short | The Economic and Philosophical Aspects of the Socialization of Tax Redistribution of the Population’s Income |
| title_sort | economic and philosophical aspects of the socialization of tax redistribution of the population s income |
| topic | 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 |
| url | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-240_251.pdf |
| work_keys_str_mv | AT lubkovskyiserhiia theeconomicandphilosophicalaspectsofthesocializationoftaxredistributionofthepopulationsincome AT lubkovskyiserhiia economicandphilosophicalaspectsofthesocializationoftaxredistributionofthepopulationsincome |