Implementation of foreign experience of tax stimulation of youth employment in Ukraine

Анотація

Introduction. Martial law in Ukraine negatively affects socio-economic processes in Ukraine, one of which is the problem of employment of young specialists. Problem Statement. Available levers and tools of tax incentives for youth employment in the EU and Ukraine. Purpose is generalization of foreign experience in tax incentives for youth employment and development of recommendations for the implementation of such experience within the framework of national tax legislation. Methods. The following research methods were used to solve the tasks in the work: analysis and synthesis; statistical and economic methods; abstract-logical method. Results. In the process of research, it was found that every year a decrease in the number of young people in Ukraine is recorded. At the same time, not only the war is a key factor in such a decrease, but also the lack of real measures by the state to promote demographic processes, support young families, promote youth employment and their interest in working in Ukraine. All this has led to the departure of a significant number of young people from Ukraine, and about 15-21% of young people who remained in Ukraine have problems with employment and receive unemployment benefits. An analysis of Ukrainian legislation proves the absence of real levers to stimulate youth employment in Ukraine. For young people who study (receiving a scholarship from the budget) and work in parallel, there are even restrictions on the use of tax social benefits. It was found that the legislation largely provides for the support of employers in the employment of young people, which is manifested in the compensation of the single social contribution and a certain amount of the minimum wage, which in our opinion are quite insignificant. Foreign experience proves the real interest of foreign countries in the employment of young people, which is manifested in the support not only of employers, but also in the use of tax levers to reduce the tax burden on young people when paying individual income tax. One of the examples that can be implemented in Ukraine regarding youth employment is based on the Polish experience, as a result of which young people are exempted from paying personal income tax up to the age of 26. Conclusions. Based on the research conducted, the main ways of implementing foreign experience regarding tax incentives for youth employment were substantiated.

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