Lomaka E. Mechanism of optimization of taxation of individuals in the national economy of Ukraine

Based on the results of the study, the theoretical and methodological foundations for building an effective system of taxation of individuals for the national economy of Ukraine were developed and the existence of the problem of optimal taxation was determined. There was revealed a disproportion between the payment of penalties and the return of interest for late submission or return of tax liabilities to the side of the state. A model for determining the effective tax rate to maximize budget revenues has been investigated. The components of the mechanism for optimizing taxation are considered and the methodological tools for its provision are formed. A methodological approach to the construction of an effective tax rate for taxation of individuals has been developed. A methodological approach to forecasting the impact of tax revenues on the national economy has been developed. Three scenarios for the development of the tax system of the national economy of Ukraine are proposed: standard, optimistic and pessimistic, which are based on calculations of point and interval forecasts. The practical implementation of methodological approaches to forecasting the impact of tax revenues in the national economy and the construction of an effective tax rate has been carried out. A predictive model for the study of tax revenues to the state budget of Ukraine is calculated. A model of the influence of investments on tax revenues has been built. Clusters of efficiency of administration of the tax system are identified, and their economic interpretation is given. Scenarios for calculating the optimal pre-tax rate for extra income of individuals based on an analysis of the average indicators of tax systems in developed countries are proposed.