Основні рецензенти
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Прохорова Вікторія Володимирівна - Українська інженерно-педагогічна академія
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Бойченко Микола Вікторович - Національний технічний університет «Дніпровська політехніка»
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Петруня Юрій Євгенович - Університет митної справи та фінансів
| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2019 №3 (67) |
| Section: | |
| UDK: | 336.2 |
| DOI: | https://doi.org/10.33271/ev/67.110 |
| Article language: | Ukrainian |
| Pages: | 110-114 |
| Title: | Wage taxation: poland experience and prospects for Ukraine |
| Authors: | Tofan I. M., Lviv National Agrarian University, Syniavska L. V., Lviv National Agrarian University |
| Annotation: | The article presents a comparative description of the taxation of wages for the observance of the principle of social justice in Ukraine and Poland. The materials of research of foreign and domestic scientists concerning the organization of the taxation of wages and compliance with the tax discipline of taxpayers are considered. The problems of the application of a single rate of personal income tax and the unjustified use of this long period are singled out. The controversial and ambiguous decisions of the fiscal service in the administration of the taxation of wage earnings are revealed. At present, the domestic tax system applies a single tax rate on wage earnings, which, in our opinion, does not allow one of the basic principles of taxation to be applied. The radically opposite system of taxation of personal income in Poland is considered. The main differences in the organization of taxation of wages between the tax systems of both countries are presented. The main problem aspects of the application of the unified rate of payroll tax in Ukraine are highlighted. The advantages of using the personal income tax scale on the example of its application by the Polish fiscal services are outlined. The expediency of changing the order of taxing income from wages is substantiated. On the basis of the study, it was proposed to introduce concrete actions to improve the organization of income taxation by introducing differentiated tax rates in order to adhere to the principle of social justice. Thus, the introduction of a progressive scale of taxation of individuals' incomes will become a real and effective measure to change the method of taxation of personal income tax and bring the domestic tax system closer to European counterparts. |
| Keywords: | Personal income tax, Social justice, Income quota, Tax quota, Taxation scale, Specifics of taxation in Ukraine and in Poland |
| File of the article: | EV20193_110-114.pdf |
| Literature: |
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Editor-in-Chief
Makurin A. A., Doctor of Economic Sciences, Professor, Department of International Relations and Audit, Dnipro University of Technology
Deputy Editors-in-Chief:
Buleev I. P., Doctor of Economic Sciences, Professor, Chief Researcher, Department of Enterprise Economics, Institute of Industrial Economics of the National Academy of Sciences of Ukraine, Ukraine
Vahonova O. H., Doctor of Economic Sciences, Professor, Head of the Department of Applied Economics, Entrepreneurship and Public Administration, Dnipro University of Technology
Chair of the Editorial Board
Bezuhla L. S., Doctor of Economic Sciences, Professor, Head of the Department of Tourism and Enterprise Economics, Dnipro University of Technology
Members of the Editorial Board:
- Andrii Andriiovych Makurin, Doctor of Economic Sciences, Professor, Professor at the Department of International Relations and Audit, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0001-8093-736X - Oleksandra Hryhorivna Vahonova, Doctor of Economic Sciences, Professor, Head of the Department of Applied Economics, Entrepreneurship and Public Administration, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0001-6553-7771 - Liudmyla Serhiivna Bezuhla, Doctor of Economic Sciences, Professor, Head of the Department of Tourism and Enterprise Economics, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6520-4325 - Maryna Illivna Ivanova, Doctor of Economic Sciences, Professor, Professor at the Department of Management, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-1130-0186 - Oksana Vitaliivna Bashtannyk, Doctor of Sciences in Public Administration, Professor, Professor at the Department of History, Political Theory and Law, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-4067-3261 - Olena Olehivna Akhmedova, Doctor of Sciences in Public Administration, Associate Professor, Professor at the Department of Tourism and Hotel and Restaurant Business, Kyiv National University of Technologies and Design, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-1573-7710 - Mykola Petrovych Horodyskyi, Candidate of Economic Sciences, Associate Professor, Zhytomyr Polytechnic State University, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-2093-5263 - Eleonora Yuriivna Tereshchenko, Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of Enterprise Economics and Finance, Kyiv National University of Trade and Economics, Ministry of Education and Science of Ukraine, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-2272-5224 - Valentyna Andriivna Pavlova, Doctor of Economic Sciences, Professor, Professor at the Department of Entrepreneurship, Alfred Nobel University, Dnipro, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6762-8041 - Ivan Petrovych Buleev, Doctor of Economic Sciences, Professor, Chief Researcher, Department of Enterprise Economics, Institute of Industrial Economics of the National Academy of Sciences of Ukraine, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-7912-3649 - Olha Volodymyrivna Zakharova, Candidate of Economic Sciences, Associate Professor at the Department of International Economic Relations, Vasyl Stefanyk Carpathian National University, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-8718-0205 - Joanna Rosak-Szyrocka, PhD, Assistant Professor at Częstochowa University of Technology, Poland
https://wis.pcz.pl/wykladowcy---sprawozdawczosc/dr-joanna-rosak-szyrocka
https://orcid.org/0000-0002-5548-6787 - Jolanta Miko Nalivaike, Doctor of Social Sciences, specializing in Management, Vice-Dean of the Faculty of Business Management, Associate Professor at the Department of Management, Vilnius Gediminas Technical University (VILNIUS TECH), Lithuania, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-1009-4111 - Marat Kuralbekovich Kamysbayev, Doctor of Economic Sciences, Professor, Department of Management and Mathematical Economics, Kazakh National Research Technical University, Almaty, 050000, Kazakhstan, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6952-6030 - Jan Skonieczny, PhD in Economics, Assistant Professor at the Department of Organization and Management, Wrocław University of Science and Technology, Poland, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-1027-991X
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