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The Tax on Incomes of Individuals in the Context of Formation of the Revenue of Local Budgets
Martynyuk H. P., Martyniuk M. A.

Martynyuk, Halyna P., and Martyniuk, Mykhaylo A. (2019) “The Tax on Incomes of Individuals in the Context of Formation of the Revenue of Local Budgets.” Business Inform 3:309–314.
https://doi.org/10.32983/2222-4459-2019-3-309-314

Section: Finance, Money Circulation and Credit

UDC 336.226.111

Abstract:
It is proved that tax agents play a decisive role in the organization of taxation of incomes of individuals and thus filling of the revenue part of budget. It is stated that an infrastructure institution providing communication, coordination of the income tax transfer and its declaring on behalf of the payer of an individual can be considered a tax agent. The dynamics of the amount of minimum wage and the tax on the income of individuals are analyzed. The authors’ own definition of the tax on incomes of individuals is formulated. The role and meaning of the tax on incomes of individuals in the mechanism of filling the local budgets is disclosed. The authors’ own approach to distribution of the tax on incomes of individuals in budgets taking into view indicators of area, number of inhabitants, and quantity of workers is proposed.

Keywords: Local budget, tax agent, tax on income of individuals, fiscal indices, tax distribution.

Fig.: 3. Tabl.: 2. Bibl.: 9.

Martynyuk Halyna P. – Candidate of Sciences (Economics), Senior Lecturer, Department of Finance and Credit, Polissia National University (7 Staryi Blvd, Zhytomyr, 10008, Ukraine)
Email: [email protected]
Martyniuk Mykhaylo A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Innovative Business and Investment Activities, Polissia National University (7 Staryi Blvd, Zhytomyr, 10008, Ukraine)

List of references in article

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“Dokhody biudzhetu Ukrainy: vidomosti. Tsina derzhavy“ [Revenues of the budget of Ukraine: information. Price of the state]. http://cost.ua/budget/revenue
Lobodina, Z. M. “Podatok na dokhody fizychnykh osib yak instrument vplyvu na sotsialno-ekonomichnyi rozvytok derzhavy“ [Individual Income Tax as an Instrument for Influencing the Socio-Economic Development of the State]. Naukovi zapysky Natsionalnoho universytetu «Ostrozka akademiia». Seriia «Ekonomika», no. 6 (2017): 52-57.
[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/go/2755-17
Safonova, O. D. “Podatkova systema Ukrainy: suchasnyi stan ta vplyv na ekonomiku krainy“ [The tax system of Ukraine: the current state and impact on the economy of the country]. Ekonomika kharchovoi promyslovosti, no. 3 (2013): 13-17.
Sybirianska, Yu. V. “Pryntsyp rivnosti platnyka ta yoho realizatsiia cherez opodatkuvannia hromadian podatkom na dokhody fizychnykh osib“ [The principle of equality of the payer and its implementation through the taxation of citizens tax on personal income]. Efektyvna ekonomika. 2015. http://www.economy.nayka.com.ua/?op=1&z=4501
Tkachenko, N. M., and Ilienko, N. O. “Podatok na dokhody fizychnykh osib, yoho systemne zrostannia ta vplyv na riven zhyttia naselennia“ [The tax on personal incomes, its systemic growth and the impact on the standard of living of the population]. Ekonomichnyi visnyk Donbasu, no. 2 (2017): 113-120.
Tulush, L. D. “Posylennia dokhodnoi spromozhnosti biudzhetiv mistsevoho samovriaduvannia za rakhunok rozpodilu nadkhodzhen podatku na dokhody fizychnykh osib“ [Strengthening the revenue capacity of local government budgets through the distribution of personal income tax revenues]. Zbirnyk naukovykh prats Umanskoho natsionalnoho universytetu sadivnytstva, no. 89 (2) (2016): 28-44.
Yarema, B. P., and Kekosh, I. H. “Udoskonalennia protsesu spravliannia podatku na dokhody fizychnykh osib u syohodnishnikh realiiakh“ [Improvement of the process of collection of personal income tax in today's realities]. Molodyi vchenyi, no. 10 (2) (2018): 899-903.

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