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BUSINESS INFORM №7-2014

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50

Section: Finance, Money Circulation and Credit
UDC 336.221.264
Somova V. V.
Analysis of the Uniform Distribution of the Tax Burden on Individuals (p. 284 - 288)

The purpose of this paper is to develop the scientific and methodological support of calculating the distribution of the tax burden on individuals in a separate classification groups and provide suggestions to improve the current fiscal instruments regulating the distribution of the income of individuals. The study proposed the scientific and methodological support for calculating the distribution of the tax burden between different categories of taxpayers and between kinds of income that feature the elimination of the distorting influence of the processes of budgetary redistribution on the tax base, which will contribute to the implementation of the basic principles of taxation in the taxation of the income of individuals. The calculations showed that the distribution of the tax burden on individuals between categories of taxpayers, between kinds of income and the income scale are not consistent with the principle of social justice taxation. The necessity of improving the existing instruments regulating the distribution of income of individuals acting in the design of the tax on income of individuals was reasoned, namely the establishment of progressive rates of income taxation in the form of wages and other similar payments. The prospect for further research is to provide specific recommendations on a progressive scale of tax rates on personal income tax and replacing social benefits with the standard tax credit.
Keywords: tax on personal income, the distribution of the tax burden, transfers, wages, other income, individuals – entrepreneurs, social justice principle
Fig.: 2. Tabl.: 1. Formulae: 5. Bibl.: 13.

Somova Valentyna V. – Lecturer, Department of Marketing and Management, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Somova, Valentyna V. (2014) “Analysis of the Uniform Distribution of the Tax Burden on Individuals.” Business Inform 7:284–288.


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