Somova V. Taxation improvement in the context of personal income distribution

The object of the research: the process of taxation, which affects the distribution of the income of individuals; The purpose of work - further development of theoretical and methodological approaches and practical recommendations on taxation for leveling the distribution of income of individuals; research methodology and instruments: methods of analysis, synthesis, comparison, logical generalization, statistical grouping, statistical analysis, simulation; Theoretical and practical results: methodological support of determining the distribution of tax burden between certain categories of taxpayers and types of income, which feature is the elimination of the distortion effect of the redistribution of the base, which will contribute to the implementation of the basic principles of taxation; methodical approach to calculation of tax burden on wages, which differs from the current view of the shadow wages and expenses for the payment of tax on personal income and unified social contribution, which allows one to measure the redistribution of tax burden from the shadow economy to the official; methodical approach to the choice of the size of the tax rates on personal income by applying the tools of simulation, considering the rates of social security and the tax burden and reduces the uneven distribution of income in the form of wages and the tax burden on individuals and and increase budget revenues; the sequence and content of the stages of the process of distribution of income of individuals, which differ from the prevailing is the selection of tools (taxes, tax social benefits, tax relief, the differentiation of rates) that affect the distribution and redistribution of national income and applied to the income of individuals with regard to their species and structure at each stage of primary distribution, that will reduce the inequalities in the distribution of income of individuals; the definition of "personal income tax", which, unlike the existing ones, provides an opportunity to consider the tax as payment for public goods that an individual receives in a particular area; macroeconomic stabilizer of the economy; tool distribution and redistribution of income between the individual layers of the population. This vision of the tax can reveal its importance in the mechanism of distribution and redistribution of income of individuals; The sphere of application: the State Tax Inspectorate in Babushkinskiy district of Dnepropetrovsk, the Industrial Association of State Tax Inspectorate of the city of Kharkiv; the State Tax Inspectorate in Dzerzhinsky district of the city of Kharkiv; The sphere of use: state tax policy.