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Abstract. Introduction<\/strong>. One of the priority areas of tax policy reform in Ukraine is its socialization, which implies a focus not only on the needs of the market but also on human values. In this sense, family plays an important role, since it is the family that has an active influence on the development of spiritual culture. social orientation of the personality, and motives of behavior of people. One way of supporting the development of the family unit is through tax regulation of income and property of the family, based on the principle of ensuring the benefits of a family unit as a voluntary association of taxpayers over individual taxpayers and fees. In this regard, the introduction of a new entity \u2013 the family \u2013 as a consolidated taxpayer is necessary and timely.<\/p>\n

Purpose<\/strong>. The current system of taxation of personal income in Ukraine is an example of how the essential principles of the tax are not related to its effects. If you briefly list its main theoretical and technical flaws, you can identify the following: the use of interest rate tax in the face of huge income differentiation is contrary to theory and practice. Failure to consider the factor of setting income limits for determining the amount of liabilities is erroneous because the specific regulation of the effect of the personal income tax on individual income tax has lost its meaning. In order to implement the stated principles, it is necessary to shift the focus in taxing the income of individuals to more affluent sections of the population.<\/p>\n

Conclusions<\/strong>. . In our opinion, the distribution of the tax burden in proportion to the degree of satisfaction of the taxpayer\u2019s social needs at the expense of the income generated is optimal in the system of taxation of personal income. To implement this measure, a number of fundamental changes should be made to the system of taxation of personal income. In this case, the distribution of tax rates may be as follows: income at or below family living wage, revenues in the range from the subsistence minimum to a middle-class (or \u201crational\u201d) wage, revenues from the middle-class level to that of \u201cprosperity,\u201d and income above the level of \u00abprosperity\u00bb.<\/p>\n

Results<\/strong>. Implementation of measures of socialization of the domestic tax system through the introduction of a system of \u00abfamily\u00bb taxation of personal income on the basis of differentiation of taxpayers by family status and their actual solvency through the introduction of a system of family coefficients and the establishment of progressive rates on income tax individuals\u2019 taxation and improve the mechanism of income distribution. In doing so, taxpayers should be empowered to adjust the coefficient system according to the socio-economic needs of their territories.<\/p>\n

Keywords<\/strong>: taxes; tax system; systems of taxation of personal income; socialization of taxation; progressive scale of tax rate.<\/p>\n

References:<\/strong><\/p>\n