TAX POLICY

SHVABIY Kostiantyn ¹

¹The University of the State Fiscal Service of Ukraine
OrcID ID : https://orcid.org/0000-0002-4837-391X

Regulatory efficiency of personal income tax in Ukraine

The article shed the light on the problem of regulation efficiency of personal income tax in Ukraine. The study found that regulation efficiency of PIT is sufficient to influence on the course of social and economic processes. It is shown that the regulatory effect is reaching not only due to the progression of the tax rates but also due to other elements of the tax, due to the existing rules for calculating the single social tax and the current system of social benefits. Thus made the conclusion about the need to preserve the tax social exemption and integrate the system of social benefits to the mechanism of the personal income tax.

Keywords:personal income tax, the scale of income, income distribution inequality, the tax burden, taxpayer, the social status of the payer, progressive, regressivity, tax social benefits.

JEL: Н21, Н22, Н23, Н24.

SHVABIY K. . Regulatory efficiency of personal income tax in Ukraine / K. . SHVABIY // Фінанси України. - 2013. - № 4. - C. 27-44.