| Annotation: | Methods. The results were obtained through the application of the following methods: analysis – in the study of the prerequisites for reforming the personal income tax; historical method – to study changes in tax rates on personal income; comparison – for the study of tax rates on personal income in countries with market economies, as well as developing countries; generalization – to determine the negative features of the modern system of taxation of personal income in Ukraine. Results. The main elements of the tax on personal income are characterized, in particular, tax payers, the object of taxation, the tax base. The prerequisites for reforming the taxation of income of citizens, which legislators plan to start in the near future, are justified. The main negative points and problems of the modern system of taxation of personal income in Ukraine are pointed out and summarized. It is noted that the introduction of a progressive scale of taxation on personal income tax is controversial. In addition, there is no agreement among lawmakers regarding approaches to reform, since several bills have been registered at once, proposing to abandon «flat» taxation and switch to «progressive». The need for concretization, further systematization of the directions of tax reform to obtain the desired effect is substantiated. Novelty. Based on the study of the tax rate formation on personal income tax in some countries of the world, the main negative features and problems of the existing system of taxation of personal income are systematized. The advantages and disadvantages of the progressive scale of taxation of income of individuals are supplemented, taking into account the achievements of modern scholars and tax researchers. Possible options for overcoming and partial elimination of existing problems are proposed. Practical value. The ways considered and supplemented by the authors to partially eliminate the existing deficiencies in the system of taxation of personal income can become the basis for improving tax administration mechanisms and reducing the risk of income shadowing. |
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