The problem of wage taxation in Ukraine and ways to solve it

Abstract

The object of the study is direct taxes, namely the personal income tax, its operation and impact on the activities and income of individuals in Ukraine. Practical recommendations have been developed for organizing the activities of the State Fiscal Service of Ukraine on the collection of personal income tax. The problem of “flat rate” of personal income tax taxation is considered. The author's proposal for solving the problem of taxation in Ukraine for its better functioning in the state is formulated. The obtained results can be used in system changes taxation of income of legal entities and individuals, which will increase efficiency of tax collection in Ukraine.