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Registration Number

0224U002892, 0123U101611 , R & D reports

Title

Taxation of households as an element of a fair tax system

Head

Koshchuk Tetiana V., Кандидат економічних наук

Registration Date

12-03-2024

Organization

State Educational Institution "Academy of Financial Management"

Description

 Research scientific work: 202 pp., 20 tables, 5 figures, 112 sources. HOUSEHOLD, INCOME OF PERSONS, TAX SYSTEM, HOUSEHOLD TAXATION, OBJECT OF TAXATION, NON-TAXABLE MINIMUM, TAX RATES, TAX DEDUCTIONS, DISCOUNTS AND CREDITS, HOUSEHOLD TAXATION MODELS, TAX RULES THAT ADMINISTRATION, BUDGET LOSSES Object of research: the system of taxation of the income of persons. Purpose: determination of the peculiarities of taxation of households, formation of proposals for the establishment of rules and procedures for their taxation. Research methods: abstract-logical, systemic approach, comparative analysis, calculation-constructive. Results and their novelty: 1. Approaches to the interpretation of the meaning of the concept of "household" for taxation purposes and the regulatory possibilities of such taxation in the context of ensuring tax justice (in historical retrospect and modern tax practice) are summarized. 2. The experience of functioning of household taxation systems in developed countries is systematized. 3. The practice of applying administration rules in the field of household taxation in different countries is summarized. 4. Deficiencies of the personal income tax system in Ukraine have been identified, which create obstacles to the use of its regulatory potential and limit the possibilities of accumulating budget funds. 5. Possibilities and limitations of introducing household taxation in Ukraine are summarized, risks and cautions are identified. In particular, the current impracticality of applying a progressive scale of income taxation, the importance of greater use of social tax incentives and the need to avoid a significant complication of tax administration rules when changing the taxation model are substantiated. 6. Proposals have been made regarding the model of taxation of households in Ukraine with an emphasis on determining the objects of taxation, increasing the tax-free minimum income, setting tax rates and developing rules for the administration of tax

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Ivanytska Olha M.
Dolzhenko Inna I.
Klymenko Kateryna V.
Koshchuk Tetiana V.
Kudriashov Vasyl P.
Shvabii Kostiantyn I.