ДЕРЖАВНЕ РЕГУЛЮВАННЯ ЗАРОБІТНОЇ ПЛАТИ В УКРАЇНІ: ПРОБЛЕМНІ АСПЕКТИ ТА ШЛЯХИ ЇХ УСУНЕННЯ

Abstract

The article considers topical issues of the current state of wages in Ukraine. The main reasons for the aggravation of the problem of wage regulation are highlighted. The needs for creating conditions for effective state control over the remuneration policy are substantiated. The importance of state regulation of wages, based on the real financial capabilities of the country and ensuring the balance of interests of all segments of the population, as well as the implementation of the norms contained in legislation is emphasized. The necessity of revision of the policy of regulation of the remuneration system is proved; implementation of norms and guarantees regarding the right of an employee to receive a salary, the amount of which would provide him and his family members with a sufficient standard of living; strengthening the controlling functions of the state in the process of formation and distribution of costs between levels of the economy. Measures are proposed to ensure the functioning of an effective remuneration system. With the transition of Ukraine to market management methods, the essence of such an important economic category as wages is changing dramatically. The transition requires adequate changes in the structure of distribution relations, curbing the elements of the uncontrolled sector of the “shadow” economy and restoring the crucial role of wages in the formation of cash incomes of the working population. State regulation in the field of wages is carried out according to the following vectors: through legislative instruments, tax policy, tariff agreements. The basic document is the Code of Labor Laws of Ukraine, which establishes the basic social guarantees. Also important is the tax direction of state regulation of wages, because with its help, on the one hand, economic and fiscal actions of the state, and on the other – to protect the rights of taxpayers. Legislative regulation of taxation allows centralized management of the entire tax system, which makes it an important tool of economic policy. Legislation on wages, adopted by the Cabinet of Ministers and the Verkhovna Rada of Ukraine in recent years, creates the necessary legal basis for developing an effective system of wage regulation in enterprises and industries, taking into account the general economic laws of material production and specific markets.