Implementing the Principle of Social Justice in the Taxation of Incomes of Individuals in Ukraine

Abstract

The article analyzes historical aspects and defines the main tendencies of the modern development of taxation of incomes of individuals in Ukraine. The world experience of income taxation of citizens in the countries with different level of economic development is considered, its comparison with the basic tendencies of development of the Ukrainian taxation of incomes of citizens is carried out. The basic elements of taxation of incomes of physical persons from the position of the principle of social justice of taxation are characterized, thus it is determined that nowadays the income taxation of citizens in Ukraine does not fully correspond with this principle. The mechanism of application of tax social benefit in Ukraine is analyzed, as a result of which the main problematic aspects of its application are defined and ways of solving such problems are suggested. The basic directions of reforming of taxation of incomes of physical persons in Ukraine are considered, implementation of which will facilitate strengthening of social justice of taxation in the State.

Keywords

• tax on income of individuals
• tax social benefit
• principle of social justice of taxation
• progressive scale of taxation