| 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. |
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