Теоретичні аспекти функціонування системи оподаткування доходів фізичних осіб

Abstract

The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements. The state of formation of the revenue part of the Consolidated Budget of Ukraine was researched. Monitoring the formation of the revenue part of the consolidated budget is a set of methods for identifying and assessing the causes and signs that may lead to an increase in the tax culture of personal income tax payers and, at the same time, to increase the revenue part of the budget. The study of the structure of the tax determined that income in the form of wages and income tax, which is paid by the tax agent on income in the form of wages, dominate with great advantage and indicate the urgency of changing the policy of the State and in the minds of taxpayers oward their diversification. The fiscal pressure of income tax on taxpayers is analyzed. The tax burden should also take into account the cost of social benefits received, and therefore local self-government bodies should have information on the amount of taxes paid by one person or one employee and their dynamics in the future. A forecast of the tax burden on payment of tax to local budgets is carried out. It is proved that local self-government bodies should have not only a sufficiently predicted, but also an ever-growing amount of income tax, which requires urgent reform of the current taxation system. Ways to improve the system of personal income taxation are proposed. The author singles out the main stages of the strategy for reforming the personal income taxation system and the strategic goal: obtaining maximum revenues to the budget with an acceptable tax burden on the taxpayer. A set of factors of influence and differences between the taxation system of Ukraine and those established in other countries is formed.