Kotsan L. Transformation of the income management system in Ukraine

The description of the population income in Ukraine is described; an analysis of their level, dynamics and differentiation is carried out. The effectiveness of the income regulation system in Ukraine is determined. The necessity of the state regulation of incomes transformation is grounded by shifting the emphasis from the forced support of socially vulnerable population groups to stimulate effective economic activity of able-bodied citizens. The conceptual bases of the transformation of the population income regulation system, characterized by changes in the directions of social standards regulation and guarantees and deductions from the population income are grounded. Methodical approaches to the size of the minimum wage determining based on its compliance with macroeconomic indicators have been developed. Proposals for optimization of the social standards system and improvement of deductions from the population income are offered. The main directions for strengthening of socio-regulatory role of income taxation are outlined. Their introduction will reduce the uneven distribution of income among different population segments, establish an effective system for controlling the payment of taxes, and promote the formation of an appropriate level of the tax culture among population in Ukraine.