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Financial Restructuring in Ukraine: Problems and Straight - Fedosov V., Oparin V.

3.2.2. Podatkova structure that її dinamika

Porvnennost of the subsidiary system with the minds of the market economy is not only payouts, but they must be included in the warehouse, but the first two are limited to the other groups and types, as well as the other categories of payers. All of the words “be designated as a deductible policy. With the glory of the performance of the singing and new politics of the country, the state has a specific goal: the desire to live out the living room, on the other hand, stimulate the future, invest in it, and so on, it’s clear that

* 8: {Sutormina V.M., Fedosov V.M., Andrushchenko V.L. Derzhava - tidings - business: (From the free access to fiscal regulation of the market economy). - K .: Libid, 1992. - S. 83.}

The characteristic pattern of the system of the form of income to the budget in the minds of socialism is blown over payments and business and organization - about 90%. In the minds of the market economy, navpaki, transferring ownership, reduce as much as possible the lower cost of ownership of the structure and, therefore, take the broadened oath of financial resources. As a matter of fact, talk about the distribution of areas of financial and regulatory func- tions, then strictly in most minds, I prevail over most of the current requirements for regulating financial capabilities. Fiscal functions are implemented on the front of the sphere of income reduction for large people and living.

Dwellers glibshe zrozumіti sutnіst Structural Change log y sistemі DERZHAVNAYA fіnansіv, in addition chislі at podatkovіy sistemі scho vіdbuvayutsya in Ukraїnі, їh nasampered neobhіdno zіstaviti of timey Process scho vіdbuvalisya in kraїnah іz rozvinenoyu rinkovoyu ekonomіkoyu (for analіzu vibranі Kraina of rіznim rіvnem podatkovoї tsentralіzatsії GNP ) The dynamics of the reserve structure in the past countries for the rest of the rock are shown in Table. 20.

Table 20

Podatkova structure krask іz rozvinenoy rinkovoy ekonomikoyu (% of the total amount of patrimonial patronage nadhodzhen) *

Territories

1975

1980

1985

1990

1995

1998

USA

- іndivіdualny pributkovy tackle

34.6

39.1

37.8

37.7

36.3

40.5

- a surcharge on a side of corporation

11,4

10.8

7.5

7.7

9,4

9.0

- Fee for comrade and servant

19.5

17.6

18.8

17.3

17.9

16,2

- Fee for social insurance insurance

20.5

21.8

25,2

25.9

25.1

23.7

- Mine takings

13.9

10.7

10.7

11,4

11.3

10.6

- Inshi tents

0.1

-

-

-

-

-

Japan

- іndivіdualny pributkovy tackle

23.9

24.3

24.7

26.8

21,4

18.8

- a surcharge on a side of corporation

20.6

21.8

21.0

21.6

15.3

13.3

- Fee for comrade and servant

17.3

16.3

14.0

13,2

15,2

18.8

- Fee for social insurance insurance

29.0

29.1

30.3

29.0

36,2

38,4

- Mine takings

9.1

8.2

9.7

9.1

11.7

10.5

- Inshi tents

0.1

0.3

0.3

0.3

0.2

0.2

Nimechchina

- іndivіdualny pributkovy tackle

30,0

29.6

28.7

27.6

27.5

25.0

- a surcharge on a side of corporation

4.4

5.5

6.1

4.8

2,8

4.4

- Fee for comrade and servant

26.9

27.1

25.7

26.7

28.0

27.4

- Fee for social insurance insurance

34.0

34.3

36.5

37.5

38.9

40,4

- Mine takings

3.9

3.3

3.0

3.4

2,8

2,4

- Inshi tents

0.8

0.2

-

-

-

0.4

* The table is folded behind the income statistics. 1965-1999. OECD, 2000.

Zakіnchennya tab. 20

Territories

1975

1980

1985

1990

1995

1998

Great Britain

- іndivіdualny pributkovy tackle

40,0

29.4

26.1

27.9

27.0

27.5

- a surcharge on a side of corporation

6.2

8.4

12.6

11.6

9.1

11.0

- Fee for comrade and servant

25.0

29.1

31,4

31.1

35,3

32.6

- Fee for social insurance insurance

17.5

16.7

17.8

17,2

17.5

17.6

- Mine takings

12.7

12.0

12.0

8.0

10.7

10.7

- Inshi tents

-

4.4

0.1

4.2

0.4

0.6

France

- іndivіdualny pributkovy tackle

10.6

11.6

11.5

10.7

11.3

17.4

- a surcharge on a side of corporation

5.2

5.1

4,5

5.3

4.8

5.9

- Fee for comrade and servant

33.3

30,4

29.7

28,4

27.7

26.6

- Fee for social insurance insurance

40.6

42.7

43.3

44.1

42.6

36,2

- Mine takings

5.1

4.8

5.8

6.3

7.3

7.3

- Inshi tents

5.2

5,4

5.2

5.2

6.3

6.6

Shvetsіya

- іndivіdualny pributkovy tackle

46.1

41.0

38.7

38.5

35,3

35.0

- a surcharge on a side of corporation

4.3

2,5

3,5

3,1

6.1

5.7

- Fee for comrade and servant

24.3

24.0

26.6

25.0

24.2

21.6

- Fee for social insurance insurance

19.5

28.8

25.0

27,2

29.1

28.7

- Mine takings

1,1

0.9

2,3

3,5

2.9

3,7

- Inshi tents

4.7

2,8

3.9

2.7

2,4

5.3

An analysis of the guidance I gave you can help me to learn about the trends in development of the structure of patchy systems.

In the first place, the dominant role in the current tax systems is to verify the end-to-end income tax and taxes (social insurance) in the social insurance. So, in 1998 p. the stench in the situation became: in the USA - 64.2%, in Japan - 57.2, in Nimechchini - 65.4, in the UK - 45.1, in France - 53.6, in Shvetsi - 63.7%. Please give me the right amount of money with these surcharges to lay the right way up to the system of financial social services. In Shvetsii, the sovereign social sphere is especially ruined, transferring the indivisible two-way tributary. The situation is similar in Great Britain. Nimetchin and France, on the other hand, have a role to play in ensuring social insurance systems, as well as the need to pay attention to social insurance. Moreover, the tendency to the growth of this role is characteristic of all the country.

In a different way, the proportions between direct and indirect tidying up for the total pet carriage of the skin group can be clearly expressed in different countries: USA - 3.7: 1; Japan - 2.3: 1; Nіmechchina - 1.1: 1; Great Britain - 1.5: 1; France - 1.2: 1; Shvetsia - 2.1: 1. As a rule, in the regions of the United States (Japan, Japan) and seemingly insignificant (USA, Japan) the level of centralized GDP is higher than that of the national average, and in the middle of the year it is slightly higher.

On the other hand, the role of corporate side-by-side roll-off is clearly insignificant and is completely lower than the end-to-end roll-off rollback. Vinyatk є Japan, de pitoma vaga, a contribution from a company corporation 1998. It became 13.3%, while the individual dual-tax surcharge - 18.8%.

Fourthly, donations for the lane, although not the main ones, want to complete the role of the addictive systems - in the okrug of the country 10%.

In fact, for the manifestation of the foreign laws of law, the development of payable systems is in order to receive additional services in the okrug of the country. So, in the United States and Sweden, to pay the liabilities of the carriage of the car of an individual dual income tax, in Japan - of the corporate income tax and in France, about 40% to raise taxes in the social insurance, and in the United Kingdom, the third is more than that.

But how can I assess the glimpse of foreign trends in the development of subsidiary systems transforming processes into the subsidiary systems of Ukraine? When I say the following, such an assessment will accelerate in Ukraine statistics, so that I could accurately evaluate the process, I won’t. Є Dani about the vision of the budget, in addition to the number of patronage nadhodzhenny (tab. 17). In the previous report, the statistics on the structure of the Ukrainian tax system (table 21), and on the other statistics on the financial statistics (div. Table 20) are shown by the social insurance fund.

Table 21

The structure of the tax system of Ukraine (1992-2001 pp.),%

See podkat

1992

1994

1996

1998

2000

2001

Direct tidings

35.6

37.6

35,2

34.7

38.1

34.6

To that number:

- a surcharge on a sideway

22.3

29.6

21.5

19.0

18.2

14.9

- side-by-side tack iz gromadyan

12.0

7.0

10.1

11.5

14.6

15.8

- land and main tributaries

1.4

1,0

3.6

4.2

4.3

3.9

Indirect taxes

44.3

32.1

28,4

31,2

29.8

26,4

To that number:

- tidy із доданої вартості

39.1

26.7

24.3

24.1

21.5

18.7

- excise tax

4.7

3,5

2,5

4.2

5.1

4.4

- mito

0.5

1.7

1,6

2.9

3.2

3.3

Extractions at the social insurance fund

19.2

25.1

34,4

30.1

29.2

33.9

Inshi tents

0.9

5.2

2.0

4.0

3.9

5.1

In order to give information about those who have a tax-damaging structure in Ukraine, they are approaching progressively closer to quiet, which has been stored up in Denmark at the time of the demise of the market economy. Vidhilennya, which is manifested in the process of constant analysis, more due to national and historical peculiarities in approaches to completeness, and below from economic vnimnnosti. Spivivnoshnem okremikh group і vidіv podatkіv mute-some-nebyud nadzvichaynyh anomalies. At the same time, the paternal structure in Ukraine was not completely є absolutely undisturbed with the latest structures in the table. 11 krai. Behind the deceitful indicators, it’s very close to some of the people of Krai, after the іnshy - to the іnshy. For example, the role of the allowance for income from the subsidiary system of Ukraine is equally large, the number of winners in Japan, the income of the second income allowance is close to France, the role of the United States is somewhat different, the role of also the same, as in Shvets.

I will take a positive look at the outward trends in the proportionality of the structure of the patrimonial systems є the tendency to the growth of the pet car and the second-hand payroll and the lower part of the corporate one. So, maybe in 1994 p. the subsidy for a side income was 29.6%, and the side income for a population of 7.0%, then in 2001 already almost 14.9 and 15.8%. If there is a tendency to reduce the role of one donation and pay the role of another є stable and permanent. Those who have come to grips with the sphere of the near-tax structure of Ukraine for such a short period є uninterrupted success in the restructuring of sovereign funds, their adaptation to the minds of market-oriented ideas.

The whole positively can be more appreciated and officials, who have appreciated the value. Thus, a lower pet fee for a ride to the front is further described by a lower earning rate than the previous one, as well as a lower number of calls at the transfer to the highest standard of income. Predvyshennya plots of the cross-sectional tax from the population is viscous to the newcomers of the income of the population, and not to the increased rates of subsidence. Tobos are positive in a precautionary structure to drive positive positivity in economy. It’s possible, the stink isn’t so obvious, as it’s in the structure of the inferior system, the stink of the stink is real.

A positive trend in the dynamics of structural reserves in the subsidiary systems of Ukraine is also the increase in the supply of land and the main tax. Here you can find the right to pay the rates of interest from the owners of transport services and the order of the help of the land surcharge. At the time of a positive nutritional supply, a surcharge on the Maya Pitoma Mine was introduced. Dyake w pіdvishchennya roles і mita pov'yazane z ustanovlennyam national economy. That first day isn’t too high, so you can talk about problems in the Ukrainian police.