CONCEPTUAL TRANSFORMATION PRINCIPLES OF THE INCOME REGULATION SYSTEM IN UKRAINE

N. V. Pavlikha, I. О. Tsymbalіuk, N. E. Kovshun, L. M. Kotsan

Abstract


The article outlines the conceptual framework for the transformation of the income management system, which involves changes in two areas: improving the system of social standards and guarantees; optimizing the deductions from the population income. In order to justify the expediency of introducing the conceptual framework for the transformation of the income management system, a modeling of various factors influence on the population income level was carried out using correlation-regression analysis. It was proved that each of the factors (minimum wage, minimum pension, subsistence minimum, tax burden, social insurance contributions) determines not only the resulting indicator - income, but also significantly affects each other. It was revealed that the minimum wage has the greatest influence on incomes among other regulation instruments. Therefore, when establishing its level, it is necessary to take into account that the corresponding changes will influence tax revenues volume, social deductions and subsistence minimum. According to the revealed negative factors and causes of the critical situation of income formation, the main directions for the income regulation system improvement were developed.


Keywords


state regulation of incomes; minimum wage; minimum pension; subsistence minimum; taxation; contributions to social insurance.

Full Text:

PDF

References


Kryvtsova, M. (2016) Systema derzhavnykh sotsialnykh standartiv ta harantii v Ukraini: vplyv na dokhody naselennia ta shliakhy vdoskonalennia [System of state social standards and guarantees in ukraine: effect on incomes and ways of improving] Naukovyi visnyk [Odeskoho natsionalnoho ekonomichnoho universytetu], 6, 108-131.

Libanova, E.M. (2008) Bidnist’ Naselennya Ukrainy: Metodologiya, Metodyka ta Praktyka Analizu [Poverty of Ukraine’s Population: Methodology, Methods, and Practice of Analysis]. Kyiv, KNEU, 143 [in Ukrainian].

Semenchenko, A. V. (2016) Udoskonalennia mekhanizmu derzhavnoho rehuliuvannia dokhodiv naselennia [Improving the State Regulating the Income of the Population]. Business-inform. 5. 51–56.

Collins, Christopher (2017) Raising the Minimum Wage: An Economic Gain. The Park Place Economist: Vol. 25 Available at: http://digitalcommons.iwu.edu/parkplace/vol25/iss1/20 (Last accessed: 20.10.2017).

Manning, Alan (2016) The elusive employment effect of the minimum wage. CEP Discussion Paper, No 1428. Centre for Economic Performance, London, URL: http://eprints.lse.ac.uk/67646/ (Last accessed: 21.10.2017).

Yamaguchi, Masao (2017) Stagnation and minimum wage: Optimal minimum wage policy in macroeconomics. URL: https://mpra.ub.uni-muenchen.de/80359/ (Last accessed: 16.10.2017).

Kroft, K., Kucko, K., Lehmann, E. and Schmieder J. (2016) Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach. Technical report. National Bureau of Economic Research. Available at: http://ftp.iza.org/dp9719.pdf (Last accessed: 21.10.2017)

Ricciuti R., Savoia A. and Sen K. (2016) How do political institutions affect fiscal capacity? Explaining taxation in developing economies. 14 July, 1-43. URL: https://extranet.sioe.org/uploads/sioe2016/ricciuti-_savoia_sen.pdf (Last accessed: 16.10.2017).

Dokhody ta vytraty naselennia Ukrainy (2002-2015). Site of the State Statistics Service of Ukraine. Available at: www.ukrstat.gov.ua. (Last accessed: 19.06.2017).

Tsymbaliuk, I. O. (2014) Neobkhidnist ta napriamy udoskonalennia podatkovoi systemy Ukrainy. Problemy rozvytku finansovoi systemy Ukrainy ta shliakhy yikh vyrishennia : monohrafiia. Lutsk, 99–115.


GOST Style Citations


Кривцова М. Система державних соціальних стандартів та гарантій в Україні: вплив на доходи населення та шляхи вдосконалення / М. Кривцова // Науковий вісник Одеського національного економічного університету. – 2016. – № 6. – С. 108–131.

Лібанова Е. М. Бідність населення України: методологія, методика та практика аналізу / Е. М. Лібанова. – Київ : КНЕУ, 2008. – С. 143.

Семенченко А. В. Удосконалення механізму державного регулювання доходів населення / А. В. Семенченко // Бізнес Інформ. – 2016. – № 5. – С. 51–56.

Collins Christopher. Raising the Minimum Wage: An Economic Gain [Electronic recource] / Christopher Collins // The Park Place Economist. – 2017. – Vol. 25. – Available at : http://digitalcommons.iwu.edu/parkplace/vol25/iss1/20.

Manning Alan. The elusive employment effect of the minimum wage [Electronic recource] / Alan Manning ; Centre for Economic Performance, London School of Economics and Political Science  // CEP Discussion Paper. – № 1428. – London, 2016. – Available at : http://eprints.lse.ac.uk/67646.

Yamaguchi Masao. Stagnation and minimum wage: Optimal minimum wage policy in macroeconomics [Electronic recource] / Masao Yamaguchi// MPRA Paper. – 2017. – 3 August. – Available at : https://mpra.ub.uni-muenchen.de/80359 (Last accessed: 16.10.2017).

Kroft K. Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach. Technical report [Electronic recource] / Kory Kroft, Kavan Kucko, Etienne Lehmann, Johannes Schmieder // National Bureau of Economic Research. – 2016. – February. – Available at : http://ftp.iza.org/dp9719.pdf (Last accessed: 21.10.2017).

Ricciuti R. How do political institutions affect fiscal capacity? Explaining taxation in developing economies [Електронний ресурс] / Roberto Ricciuti, Antonio Savoia, Kunal Sen // Explaining taxation in developing economies. – 2016. – 14 July. – P. 1–43. – Режим доступу : https://extranet.sioe.org/uploads/sioe2016/ricciuti-_savoia_sen.pdf (Last accessed: 16.10.2017).

Доходи та витрати населення України (2002–2015). Cайт Державної служби статистики України [Електронний ресурс]. – Режим доступу : www.ukrstat.gov.ua/. (дата звернення: 19.06.2017).

Цимбалюк І. О. Необхідність та напрями удосконалення податкової системи України // Проблеми розвитку фінансової системи України та шляхи їх вирішення : монографія / М. І. Карлін та кол. авт ; за ред. д-ра екон. наук, проф. М. І. Карліна. – Луцьк: Терен, 2014. – С. 99–115.




DOI: https://doi.org/10.18371/fcaptp.v2i25.136837

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 N. V. Pavlikha, I. О. Tsymbalіuk, N. E. Kovshun, L. M. Kotsan

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN (print) 2306-4994, ISSN (on-line) 2310-8770