Payentko T. The income taxation and directions of its optimization in Ukraine

3 Research object. Taxpayers and state mutual relations concerning incomes redistribution through the income taxation mechanisms.Research purpose. The theoretical bases and directions substantiation of the income taxation optimization in Ukraine.Research methods: system, scientific abstraction, comparative analysis, equal-deflection, settlement-analytical, graphic approach, economic-mathematical, modeling.Theoretical and practical results. The formulated and proved scientific rules, conclusions as well as the recommendations enrich with the theory and practice of the taxation, have powerful practical value for the income taxations optimization formation.Novelty of the innovation. Some important results defining the contribution to the problem solution and characterizing work scientific novelty are received: the impossibility of complete taxation evasion elimination by administration means is proved for the first time on the game model basis. The alternative minimal tax on the incomes is offered to be introduced with the purpose of its optimization; the mechanisms of the distributed profit double taxation negative consequences easing are offered to use the reduced rate on distributed profit alongside with the existing profit tax rate; specified: the income taxation essence definition as a mechanism of taxes collection from the legal entities and physical persons incomes separately as well as in interrelation through the taxation of the distributed profit; essence of concept "optimization of the income taxation" as equilibrations of interests of the state and taxpayers on choosing the variant of the incomes taxation by a successful combination both duly change of the sizes and scales of the rates of surtaxes, objects of the taxation, tax privileges and mechanisms of taxes administration; opportunities of the small business taxation improvement in the small enterprises incomes taxation part as incomes of their proprietors; the regulations on the physical persons incomes small progressive taxation introduction expediency has received the further development on the basis of the simulated correlation dependences and foreign experience generalization. Level of adoption. Separate scientific results are entered into practical activities of the enterprise PE “The New architects” (reference № 8 of 01.03.2006); STA of Ukraine (reference № 1123/6/15-1115 of 22.12.2005), and also were used in education process of the National academy of state tax service of Ukraine (reference № 363/01-12 of 07.02.2006). Sphere of usage. The income taxation and ways of its optimization.