The essence and content of family income taxation are considered. Elements of family taxation are singled out. Family tax models are analyzed and their advantages and disadvantages are identified. Methods of taxation of spouses in foreign countries are considered: joint incomes and separate incomes. Approaches to the establishment of elements of family taxation in different countries of the world are studied. Based on the analysis of family taxation, the main characteristics of the family taxation system in foreign countries are substantiated. It is proved that the most appropriate model of family taxation in Ukraine will be the French model, which provides for the use of family coefficients depending on the number of children. The main advantages and risks of implementing a family taxation system are analyzed. The main advantages of the family taxation system are: different approach to the subject of taxation: different categories or classes of taxpayers; the presence of a tax-free minimum for family income allows to implement the principle of social justice of taxation; the ability to choose a joint or separate declaration of income allows taxpayers to choose the best option for taxation; opportunity for each family member to enjoy tax benefits; application of coefficients to the income of family members; revision of the non-taxable minimum income of citizens in connection with inflation; real implementation of the principle of social justice through family taxation. The disadvantages of family taxation are: difficulties in controlling the real income of individuals; possible problems in tax administration by regulatory authorities, as different classes of taxpayers will be introduced and a non-taxable minimum and scale of tax rates will be established; budget losses in case of transfer of persons to the family taxation system; the need to substantiate the amount of the non-taxable minimum income of citizens and the rates of personal income tax on family income. It is determined that the family taxation system should ensure parity of interests of the state (regarding the filling of the budget) and taxpayers (regarding the application of tax benefits in the taxation of family income).
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