Insurance and Investment Management - Fedorenko V.G.

2.4. FRONT PANELS SYSTEM

In the minds of the economic reforms, the role of taxes on the main instrument is regulated lawfully, regulating the power vlivi on the rovkit vinodosin. The goal of the new element is to ensure that the reforms are implemented in the form of the stabilization of the economy and social justice. "A gift is the economical basis of a rationing machine and a new one," K. Marx wrote.

In the economical scientific submissions under the group of two groups: direct - it is important pributkovi, and indirectly - on spizhivannya. Direct payments are made to pay the minimum income of the population, irect to the income of the part of the income of the population to the state budget. The Shodo of Indirect Subacts (їхш to name excises), then stinkingly "zuvani" from the goods (in the reds of the dodings to the goods, the goods are voiced vidkrito).

Characterize straightforward payments, cash vyhoditi tilki z prodaziv, before yakih nalazhat zabobitnnaya pokazanie neobinashi groshiv nadegodzhennya okremogo індивіда. Pidpriemstvo, skazhimo, takozh viplachuyu podatok z pributku, ale z oglyadu kintseve spozhivannya podatki z pіdpriemstv - nepryamі. A payment for a turnover, which is a payment for a co-payment (excise tax), extinguishing by a yogo-plated budget before the budget, and an hour of transferring money from one's goods to another, and not without a minimum of money. With a cash advance, you can rally until you sell the product. To the budget, it is actually not realistic to step up the dodatka property in vyglyadі credit to the bank, supplying inventory stocks.

Досвід окремих країн, а тепер і власний, сідччить about those of the nature of the commodity-groschen vіdnosin naybіshe vіdpііdіє natаtkі system of regular income. On the basis of the day, the handouts become the border form of the economic standards, in the interstices of the anchor kіlkіst їх стає мінімальноюю, вони набувають єдиного вираження і єдиних правила дії для всіх підприємств, and їх розміри стають стабільними, не зазнають частих змін.

Usy podatki viluchayutsya power and rectify to the state budget and the budget. On vіdmіnu vіd normativіv, scho vstanovlyayutsya plannovimi, vidomchimi that galusevymi bodies, tax payments (exact, submissions and rates) vstanovlyayutsya on legislative basis.

Із правових, юридичних позицій податкова система - це norms, що релююють розміри, форма, методиі and lines безплатного вилучення державою частини грошових доходів підприємств, оргазазацій, the population of the vaglyadі zagalnoderzhannikh podatkіv, місцевих цільових платеів і зборів, що вставлюються законодавчими актами.

Podatkovo regulyuvannya income on the meteo in the hands of the state, in the state, the budget budgets koshti, neobhidny for virishennya problems social, economical, science and technology rozvitku, scho stand before the people, kraїnoyu, regiionami, galuzami.

Оподаткування належить до відомих способів регулювання доходів і є дрецлом поповнення державних коштів. Загальні principle оподатковування формулюва А. Смітт у відомій книзі "Дослідження nature and reasons of nationalities' baggage". Vin zapomnuvav rozglyanuti three dzherela a payment: rent, pributok і zabrobitnu fee. Directed by zagalnі look A. Smitta on the tsu problem:

1. Pіддаі держави повинні (за можливості) відповідно до власних здббностей і and the forces of the brethren, the fate in the Utriman's class, тобто відповідно to the income, yakim stoney korostustitsya під заступництвом і захистом держави ... Skinny podatok (zauvazhimo tse raz nazavzhdi), yaky kintsevomu Pidsumku pripadaet tilki on one of the three zagadannikh vidiv to income, is obovozyakovo unequal.

2. A gift, a certain zobov'azuyetsya ryuchuvaty kozhna okrema persona, moe bouti just viznacheny, not dovilny. The lines of the payment, the payment, the sum of payment - the value of the value of the loan, and the viznacheniyu for the payer, and whether it is an anchovy individual.

3. Kozhen filing is guilty of contracting this one with such a rank, if in a certain way the plennikovi will indulge in yogo platiti.

4. Kozhen podatok mie bouti so zadumyanii і rozboleny, shob vin Utrimuvav iz kishen to the people is significantly smaller, nizh vin to bring the state to the skarbnitsy.

Yak bachimo, A. Smіtt vihodiv z of such principles: obrazatkuvannya: рівnіnіnnost, viznachenіst, simplicity and zruchnіst, neotyazhlivіst, stabіlnіst, рівнонапруженість, обов'язковість, соціальна справедливість, permissibility.

Naturally, I should pododuvali system otapotkovuvanya, yaka vidpovdala b usіm perelichimym principles, it is foldable. Chimalo vimog, scho dictated by them, mayzhe sumisnі ta superechlivi. U ciomu - okrіm polіtichnoї nestablіnostі - the reason for postійної зміни видів і bid rates.

In the system of payment, payers are subject to payment, from one side, all kinds of enforcement, organi- zation, installation, and the other - the population.

In the populated area before the state, it is necessary to talk about the furious financial crisis in the country in the payment of taxes and forms of credit to the people. Take creditworthiness in the wilderness of deposits with state-owned banks, pribannya oblgatsіy derzhavnyh pose, certificates, lottery kvitkіv, інших видів державних цінних паперів.

In the form of financial contributions to the communities and the state, the role is played by the pributkovi tax. Such a payment shall be levied against a huge amount of indemnity for indemnity income iz from the payment of the accountancy of receivables, or for the nature of the countries of the world. Pributkovy submissions will ensure that the threshold to the state budget is close to 10-12% of the perverse income. At maybutnyomu in the world zbіlshennja grosovyh income of the population could б Істотно збільшитися і надходження коштів державі за цією статтею. Significantly, through the lower reaches of the bolshost group of the population, the state can not afford to pay a certain amount of money to a taxpayer in a vigilant pributkovy tax. Vnasledok chyogo posiljuetsya podatkovoi tisk on pіdpriєmstva і zbіlshuyutsya svervnovny borg for rahunok vikoristania kostyvoyu kostyv, vzjatih from the population to the borg.

Упродовж десятків років існувала вкрай nedoskonala z va zoru system ogodotkuvannya gromadyan. Fundamentals її nedolik poglagov at the same, ny podatkova rate ponadu between mezhu income, not obodotkovuvanogo podatokom obodotkovtovanogo low payment, the bulletin board did not lie on the income side.

Novі legislative acts of Ukraine about the bagatos in chomu zmіnili on the crust system otapotatovannya gromadyan, scho dіyala ranіshe. Basic ob'ekti novostei sistemi obodatkovuvaniya characterized by nasamperedim ti, scho vsih gromadyan differtsyovyvani for groups, prichomu in kozhnyy of them is simplified vlasnu scale obodotkatvannya. Viokremljuyut soi ob'ekti oopototkuvannya:

• zabotki, yakі oderzhzhuyut gromadyani for vikonannya trudovikh obovozyakiv;

• Come, oderzhuvannі vіd vikonannya razovyh robot ta інших видів робіт not for місцем basis robots;

• get access to індивідуальної трудової діяльності;

• the author's wines for the line, vidannya, vikonannya abo інше використання творів науки, літератури і мистецтва, and takozh vinagorodov avtorіv vіdkrittіv, vihodіv, promyslovy zrazkіv;

• do not look at the pi-pri-priemnitskoi dіyalnі ta інші їх visible, not affected by the vikonannyam trudovikh obovyazyv;

• walk in the gates of the Silesian state;

• obodotkovuvaniya inozemnyh gromadyan i osib without gromadyannstva;

• Come on, I will keep individuals, but I do not want to post a regular life at the edge.

Taka is a system of pributkovogo otapotkovuvanya vidobrazhayet tendentsії rinkovoї ekonomiki, for the anchor character of freedom of reception and education, and the expansion of forms that are visible in the economy of the people, come to the knowledge of the world.
At be-yakіy sistemi obodotkovuvanya the population of the principle of meaning is maky taky momeni:

• In reality, the minimum income, vzagali not obodotkovuvanogo pributkovym podatkom;

• zmіna rozmіru podatku (scho vimyryuyutsya v absolute vizy at vidotsotok before pributku) zalizhno vid income;

• nayavnіst і rozmіr boundary, nаvyshchії rate of the payment, пo о стъгугується з досить великих доходів;

• zvedennya rіznih vidіv income of one gromedyanina єdiniy zagalny dokhіd;

• banknotes and letters to the deposit of the first categories of money and income;

• Sanctions for earning income and non-payment of a payment;

• Organizing the region and controlling income, contracting taxes. Усі перелічені Parties and government authorities in

The main thing is to visually look into the new legislation, to follow the principles of transition to the Rink economy. However, we do not understand, do not flinch the stability, we did not escape to the warehouse with financial systems. Tomu early to talk about the specific manifest. It comes to an end with the absurdity of moments.

Vstanovlennya rozmіru dohodіv robіtnikіv that sluzhbovtsіv, scho not opodatkovuєtsya pributkovim podatkom, bezperechno, polegshuє fіnansove encampment quiet verstv, SSMSC toil malі income ale Shvidky pace іnflyatsії i, vіdpovіdno, pіdvischennya zarobіtnoї pay potrebuyut postіynogo koriguvannya tsієї sumi at bіk zbіlshennya.

The principle of meaning is the introduction of progressive advocacy for the submission of rates of payment in the world of income; Vodnochas nepomirna progresses znatna strimuvati Іnteres pratsіvnika zbіlshennya vlasnomu income and the self - the incentive to productive pratіі. Trivalovy gostrie superechki to the drive of the boundary tax rate led to the installation of the її on the river 30%, čo vvazhaєtsya ratsionnim.

Roblyatsya sprobi zaprovaditi obov'yazkove deklaruvannya dohodіv gromadyan for usіma views dіyalnostі, vklyuchayuchi іndivіdualnu, outwork, timchasovu, One (іntelektualnu fіzichnu i) Institution voєdino usіh without vinyatku vidіv dohodіv th opodatkuvannya zagalnoї sumi for Progressive scale. In our view, zvedennya vseh income in Ідиний і обкладення всієї sumy progressive payment can not viznati ekonomichno виправданим. Such a system of veda up to the stimulus of the giants to the phisic and intelectual priests, and to the profit of the income. In addition, it is practically impossible to make all kinds of income in one zagalna suma, go closer to come. Vithrati on utriannya dodatkovogo state podatkovo інспекції mozut vyavitysya znachno bіlshі, nіzh rozmіr podatku vіd підсумовування додаткових доходів. To that is more progressive otapotkovuvanija from pidvishchennyam rates to a payment dotsilnishe zdіsnjuvjati for okremimi kinds i categoriyam to the income without yogo pidsumovuvannya.

W pozitsіy sotsіalnoї spravedlivostі Nadzvychaina sytuatsia vazhlivo vstanoviti osіb categories, revenues yakih abo vzagalі not povinnі opodatkovuvatisya pributkovim podatkom, abo opodatkovuvatisya for pіlgovoyu scale. Вважаємо, що до цієї категорії, безперечно, належать пенсіонери, інваліди, годувальники багатодітних сімей, самотні матері, учні, студенти. Pravomіrno takozh zvіlniti od podatku abo opodatkovuvati for pіlgovoyu scale deyakі Vidi dohodіv, vklyuchayuchi pensії, Relief, stipendії, vіdsotki i vigrashі for contributions, materіalnu Relief, vinagorodu for ratsіonalіzatorskі Offers that INSHI analogіchnі Vidi dohodіv. Do not obvinnyi otapotkovuvatisya pributki, scho pererahovuyutsya gromadyanyami on prirodіynі consumer і tsіlі. At the same time, we are on the lookout for such principles in the incentives of the system of pributkovy payment.