Areas of the Administration System Improvement of the Unified Contribution to Compulsory State Social Insurance

• Marushchak, Lesia ^[1] ; Pavlykivska, Olha ^[1] ; Lahutina, Iryna ^[2] ; Borkovska, Valentyna ^[3] ; Prygodiuk, Olena ^[4] ; Bitiuk, Inna ^[4]
  1. [1] Department of the Accounting and Audit, TERNOPIL IVAN PULUJ NATIONAL TECHNICAL UNIVERSITY, Ukraine
  2. [2] Department of Labour Law and Social Security Law, NATIONAL UNIVERSITY "ODESSA LAW ACADEMY", Ukraine
  3. [3] Department of Accounting, Taxation and E-Business Technologies, STATE AGRARIAN AND ENGINEERING UNIVERSITY IN PODILIA, Ukraine
  4. [4] Department of Management and Business Administration, CHERKASY STATE TECHNOLOGICAL UNIVERSITY, Ukraine

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• Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 39, Nº 3, 2021 (Ejemplar dedicado a: SUSTAINABLE ECONOMICS)
• Idioma: inglés
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• Resumen

  • The research was pointed out the effectiveness of the unified social contribution model in contrast to the financial amount collected to the Pension Fund and debts raised from the unsteady proportion of tax burden on different types of business. A practice that was analyzed in research has shown that this insurance model was not suitable for many companies and employees. Thus, the diagnostics of calculating the unified contribution debt results according to the current legislation proved low efficiency of the current procedure, which requires further improvement both in the legislative and executive planes. As an improvement of this theoretical background, it could point to the number of debts and quantities of claims brought to the economic entities and entrepreneurs. It is crucial to adopt international experience to create an effective internal system for tax collection, so we aimed to shed light on this problem of the tax burden faced by businesses and households by comparing them with similarly constructed taxes in European countries.