Ivanchuk N. Mechanism of enterprise payroll taxation in Ukraine

Object: processes of taxation wage fund of enterprises. Objective: deepening of theoretical and methodical principles and developing of practical recommendations for improving the mechanism of taxation of the wage fund of enterprises in Ukraine. Methods: analysis, synthesis, comparison, historical, economic analysis, economic and mathematical modeling, graphic. Results: first formulated the definition of the essence of social taxes as mandatory, statutory and national payments that are the source of revenue for state funds, which is the basis of calculating the costs of managing labor costs, the revenue of individual entrepreneurs and self-employed persons, improved methodological approach to distinguishing features of a single social contribution by justification possession of it in modern terms improper orientation and individual chargeless, methodological tools of determining the optimum rate of a single social contribution, systematization of reasons of shadowing the wage bill in the national economy based on stochastic modeling using factors such as share of social tax in the size of the official wage bill and quality of national legislation. Use: in the activities of Department of Finance of Rivne Regional State Administration in preparing of recommendations on fiscal policy, the Office of the Pension Fund of Ukraine in Ostrog district of Rivne region in the development of proposals for improving the functioning of the Pension Fund of Ukraine, in the learning process of the National University "Ostrog Academy".