The Tax on Incomes of Physical Persons: the Role and Meaning in the Context of Budgetary Decentralization

Анотація

The article is aimed at clarifying the role, meaning and features of the tax on incomes of physical persons (TIPhP) in the conditions of budgetary decentralization. The characteristic features of the evolution of this tax in Ukraine are considered. It is noted that the complex way of development of the TIPhP in Ukraine was accompanied by frequent changes of the legal base. The mechanism of distribution of revenues from the remissions of the TIPhP between the State budget and the local budgets of Ukraine is traced. Attention is focused on the main reasons for changing the share of the tax revenues to the budgets of different levels. The impact of the fiscal decentralization reform on the role and place of the TIPhP in the tax revenue structure of local budgets is analyzed. It is emphasized that the TIPhP in Ukraine is one of the budget-forming taxes, ensuring the interrelation between the persons who are payers of this tax, with the State (represented by the bodies of the State fiscal service of Ukraine) and the bodies of local self-government. It is noted that implementation of the decentralization and tax reforms in our country positively influenced the development of the tax system as a whole and the mechanism of levying the TIPhP in particular. The fiscal role of this tax has increased significantly, especially in terms of the newly established united territorial communities. It is determined that the share of the TIPhP among the tax revenues to the budgets of different levels could be even higher if the «shadowing» of incomes be past.

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