Фіскальна та регулююча роль податкуна доходи фізичних осіб у воєнний час

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dc.contributor.authorЛега Ольга
dc.contributor.authorЧерненко Ксенія
dc.contributor.authorLeha Olha
dc.contributor.authorChernenko Kseniia
dc.date.accessioned2023-04-25T11:34:34Z
dc.date.available2023-04-25T11:34:34Z
dc.date.issued2022
dc.description.abstractподаток на доходи фізичних осіб, фіскальна роль, воєнний стан, дефіцит, зведений бюджет, державний бюджет, місцеві бюджети personal income tax, fiscal role, martial law, deficit, consolidated budget, state budget,local budgetsuk_UA
dc.description.abstractWar is always a tipping point for the economy, because some businesses suspend their operations, the share of funds flowing into the state budget decreases and unemployment rises. During martial law, a certain part of business becomes almost paralysed and halted, but it is necessary try to restore its work gradually. During wartime a fundamental task of the state is ensuring of the economic security. Under martial law, expenditures increase manifold, leading to budget deficits. Therefore, the need to study the fiscal and regulatory function of personal income tax, as the main budget-forming tax in the taxation system, is relevant. The aim of the research is to study the dynamics of personal income tax revenues and assess its fiscal potential as an important component of the taxation system under martial law. According to the goal, general scientific and specific methods have been used in the work: analysis and synthesis for investigation of the object and subject of the research; historical-logical method – for definition of change of taxation rates; generalization method – while studying of receipt of tax to the consolidated budget of Ukraine in dynamics; system analysis – for assessment of tax receipt share to the budget of Ukraine in dynamics, calculation of indexes characterizing the share of personal income tax in the structure of tax payments. In article the dynamic changes in determining the tax rates in the process of formation of fiscal policy in Ukraine, the transition from a differentiated to a universal approach in determining the rates were revealed. The share and receipt of tax to the budget of Ukraine in dynamics was estimated, the indicators characterizing the share of personal income tax in the struc-ture of tax payments were calculated. The modern mechanism of distribution of the tax in the budgets of different levels, the dynamics of receipts to the budget wasanalyzed and the fiscal indicators of the tax on personal income under martial law were estimated. The peculiarities of functioning of the personal income tax are revealed, the expediency of distribution of its receipts between the levels of the budgetary system and the application of a single rate are substantiated. The role of personal income tax in stimulating the progressive reconstruction of administrative-territorial units has been researched. The results of the study once again confirm the fact that the critical role of personal income tax in wartime is a significant source of receipts to the consolidated budget of Ukraine. The fiscal value of personal income tax is explained its high share in the revenues of local budgets. The social effective-ness of the tax lies in the possibility to influence the evenness of income distribution of the population in the territorial context by the differentiation of rates and tax incentives. The article substantiates the necessity to find a new model of tax system for post-war economic recovery.uk_UA
dc.identifier.citationЛега, О. Фіскальна та регулююча роль податкуна доходи фізичних осіб у воєнний час [Текст] / О. Лега, К. Черненко // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2022. – № 3 (03). – С. 19–25. – DOI: https://doi.org/10.32782/dees.3-4uk_UA
dc.identifier.doihttps://doi.org/10.32782/dees.3-4
dc.identifier.orcid0000-0002-0989-8000
dc.identifier.orcid0000-0002-2695-5820
dc.identifier.urihttps://repository.sspu.edu.ua/handle/123456789/13394
dc.language.isoukuk_UA
dc.subjectподаток на доходи фізичних осібuk_UA
dc.subjectфіскальна рольuk_UA
dc.subjectвоєнний станuk_UA
dc.subjectдефіцитuk_UA
dc.subjectзведений бюджетuk_UA
dc.subjectдержавний бюджетuk_UA
dc.subjectмісцеві бюджетиuk_UA
dc.subjectpersonal income taxuk_UA
dc.subjectfiscal roleuk_UA
dc.subjectmartial lawuk_UA
dc.subjectdeficituk_UA
dc.subjectconsolidated budgetuk_UA
dc.subjectstate budgetuk_UA
dc.subjectlocal budgetsuk_UA
dc.titleФіскальна та регулююча роль податкуна доходи фізичних осіб у воєнний часuk_UA
dc.title.alternativeThe Fiscal and Regulatory Role of Personal Income Tax in Wartimeuk_UA
dc.typeArticleuk_UA
dc.udc.udc336.221.26uk_UA
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