Koukhareva O. Tax Instruments of Government Regulation of Natural Person Income

The object of the research is processes of tax regulation of natural person income. The aim of the thesis is improvement of theoretical bases and development of methodical approaches and practical recommendations on using tax instruments of government regulation of natural person income. The methods of the research. The theoretic and methodological basis of the thesis is based on economic science statements stated in works of foreign and native scientists who are specializing in the field of tax theory and it is also based on legislative and other normative statements of Ukraine. Besides, the following general and special scientific methods were used in the process of the research: economic and statistic methods and the methods of factor analysis (they were used while defining the interrelation between income tax coming in, on the one hand, and the number of employees and minimum wage, on the other hand); methods of structural analysis (used while defining the influence of citizen income tax on naturalperson income in Ukraine); methods of vertical and horizontal analysis (used while defining the connection between population income level and the main social and economic factors); methods of mathematical simulation (used while constructing the calculation model of natural person income tax tariff). Scientific statements in the aggregate accomplish an important task - the development of theoretic and methodical bases of the process of natural person income regulation by means of using tax instruments in order to increase income level of the population of Ukraine. The main results of the research which contain scientific novelty consist in the following. For the first time the following was proposed: - mechanism of natural person income tax charge based on defining income tax flexibility providing social and economic orientation of personal income tax system; - the model of tariff construction of natural person income-tax taking into consideration income structure and variable level of untaxed minimum providing the fiscal, regulative and social functions to be carried out on a certain level in conditions of transformational processes in Ukraine; the following was improved: - the approaches to natural person taxation system reforming based on the differentiation of different kinds of income taking into consideration the evolution of theoretical and practical experience of developed countries and peculiarities of national development; the following developed further: - natural person income tax model based on generalization and more complete grouping of its elements; - bases of tax instruments usage in the system of forming process regulating and natural person income usage based on taxability principle. The practical value of the results of the work consists in that offers and recommendations on natural person income tax regulation have been worked out. The ideas which were proposed, and methodical approaches were used while preparing the documents of analytical, prognostic, conceptual and program character which were guides to solve the problems of native tax field. The realization of the scientific statements, which were worked out, by legislative and executive organs of government, subjects of management and scientific institutions allows to stabilize social and economic processes in Ukraine, decrease tax obligation of natural person taking into consideration the taxability principle. The scientific working out were used in the offers on natural person income tax reforming to the State Tax Administration in Dniepropetrovsk region (reference about the use of the results of the scientific research is №3241/7 of January 26, 2005); used in the practical work by the organs of regional executive government while preparing the documents of analytical and prognostic character which are guides to solve the problems of organizing and governing regional economic processes (reference about the use of the results of the scientific research is №98/05 - 13 of February 1, 2005). The results of the thesis research are used in the studies on such courses as "Tax System", "Tax Management", "Government Regulation of Economy" in Dniepropetrovsk subsidiary of Economics and Law University "KROK" (reference about the application of the results of the thesis research №27/01 of January 10, 2005).