E. Nosova, PhD in Economics, Associate Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine 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 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.

Keywords: tax on personal income, a single social contribution, a military collection, deductions from wages, accrued on of salary, the tax burden.

Date of submission 01.12.2015

DOI: http://dx.doi.org/10.17721/1728-2667.2016/178-1/3

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