THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE
The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single h...
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| Format: | Article |
| Language: | deu |
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Publishing Center "Kyiv University"
2016-01-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
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| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=7555 |
| _version_ | 1818493079204659200 |
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| author | E. Nosova |
| author_facet | E. Nosova |
| author_sort | E. Nosova |
| collection | DOAJ |
| description | The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single hryvnia to pay was dropped; the validity of the application of the tax social benefits is examined; has been revealed that the application of a tax social benefits leads to discrimination against individuals whose income slightly exceeds the cutoff amount for the use of tax incentives; the tax burden on wages and its dynamics are analyzed; enterprise savings by reducing the rate of the single social contribution are defined; the possible increase in wages while maintaining enterprise-level costs is calculated. |
| first_indexed | 2024-12-10T17:50:32Z |
| format | Article |
| id | doaj.art-9341cdd69366452694ed06c5c1ece586 |
| institution | Directory Open Access Journal |
| issn | 1728-2667 2079-908X |
| language | deu |
| last_indexed | 2024-12-10T17:50:32Z |
| publishDate | 2016-01-01 |
| publisher | Publishing Center "Kyiv University" |
| record_format | Article |
| series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| spelling | doaj.art-9341cdd69366452694ed06c5c1ece5862022-12-22T01:39:05ZdeuPublishing Center "Kyiv University"Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2016-01-011178182510.17721/1728-2667.2016/178-1/3THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINEE. Nosova0Taras Shevchenko National University of Kyiv, Kyiv, UkraineThe changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single hryvnia to pay was dropped; the validity of the application of the tax social benefits is examined; has been revealed that the application of a tax social benefits leads to discrimination against individuals whose income slightly exceeds the cutoff amount for the use of tax incentives; the tax burden on wages and its dynamics are analyzed; enterprise savings by reducing the rate of the single social contribution are defined; the possible increase in wages while maintaining enterprise-level costs is calculated.http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=7555tax on personal incomea single social contributiona military collectiondeductions from wagesaccrued on of salarythe tax burden |
| spellingShingle | E. Nosova THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка tax on personal income a single social contribution a military collection deductions from wages accrued on of salary the tax burden |
| title | THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE |
| title_full | THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE |
| title_fullStr | THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE |
| title_full_unstemmed | THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE |
| title_short | THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE |
| title_sort | reform of personal income taxation in ukraine |
| topic | tax on personal income a single social contribution a military collection deductions from wages accrued on of salary the tax burden |
| url | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=7555 |
| work_keys_str_mv | AT enosova thereformofpersonalincometaxationinukraine AT enosova reformofpersonalincometaxationinukraine |