Lebeda M. The fiscal and regulatory potential of the tax on individual entrepreneur's income

The dissertation is devoted to the scientific substantiation of the theoretical positions and the development of practical recommendations for improving the realization of the fiscal and regulatory potential of the tax on individual entrepreneur's (IEs) income. In the work, the theoretical positions and models used in modern scientific research to explain and predict the social consequences of personal income and small business taxation are adapted to the specific features of Ukrainian entrepreneurship and the actual tasks of the domestic fiscal system. As a result, the hypothesis about the presence of two main factors of approximation the actual indicators of small business fiscal regulation in Ukraine to the potential level was formulated and got theoretical and empirically justification. First, an increase in the tax burden on those groups of taxpayers, who earning far higher than average income for appropriate group of taxpayers. Secondly, turning the size of income into a leading factor for the differentiation of tax burden, which, unlike the principle of differentiation on the basis of the nature (source) of income received (inherent to the current Ukrainian system of income taxation), will allow harmoniously to combine the principles of social justice in the distribution of tax burden with desire to stimulate the development of small entrepreneurship. The forecasting of the budget revenues of the income tax paid by the IEs has confirmed the significant increase in the expected budget revenues as a result of the applying of additional differentiation of tax rates and the tax burden transfer on recipients of income significantly higher than average.