Парадигма оподаткування доходів фізичних осіб

Abstract

Role and value of individuals' income taxation are revealed. Theoretical and methodological features of individuals’ income taxation system functioning which help to reveal alternative ways to ensure stability of budget filling and effectiveness of Ukrainian tax system with saving its national priorities in the conditions of financial resources globalization are highlighted. Order of individuals' income taxation program modeling in the conditions of integration is suggested. Goals and tasks of the program are formulated. Need for consistency of program goals and tasks with possibilities of tax control providing and means of goal achievement including resources such as regulatory framework, individuals' income, administration, declaration is proved. Reliable regulation of tax code and solution to the problem of tax evasion are established to be end results of the program. It is stated that clear delineation of strategical and tactical goals of individuals' income taxation program, agreeing on its content and terms of implementation and scientific and practical reasonableness will ensure timeliness of its implementation and integration of fiscal service with scientific institutions. The external factors of influence on the taxation system are revealed. Influence of legal, economic, political, social and technological factors on the income taxation is substantiated. It is stated that political factors such as present military conflict and exclusion of a significant part of taxpayers have the worst influence on cost and revenue part of the budget. Social component is established to be significative according to its influence on fiscal authorities and internal environment of taxpayers. Analysis of the tax system functioning technological aspect allows to find out the opportunities which, due to the development of Internet technologies, are opened for new tax products formation and current accrual rates improvement, taxes payment and administration on time. Internal factors such as taxation object and base, income tax rates, tax social benefits and tax rebates are highlighted. Unification of income taxation and military assembly into the single income tax with further distribution of sums in treasury bodies is suggested. Keeping the register of individual taxpayers divided into two groups is proposed