TAX POLICY

YUSHKO Serhii ¹

¹Simon Kuznets Kharkiv National University of Economics
OrcID ID : https://orcid.org/0000-0001-6323-7687

Burden on the fund of remuneration of labour for economic subjects as a factor of shadow profits of individuals

Retrospective analysis and estimation of level of burden on the fund of remuneration of labour for economical subjects are conducted. Advantages and defects of the use of the fund of remuneration of labour as a base for the extra charge of payments to the social funds are grounded. State measures directed at reduction the shadow profits of individuals are analyzed.

Keywords:shadow schemes payments, tax evasion, the load on the payroll, state trust funds, tax on personal income.

JEL: J31, J38, H32, O17.

YUSHKO S. . Burden on the fund of remuneration of labour for economic subjects as a factor of shadow profits of individuals / S. YUSHKO // Фінанси України. - 2013. - № 2. - C. 32-45.