Optimization of taxation of individuals in the national economy of Ukraine: methodological tools

  • Victor Glushchenko V. N. Karazin Kharkiv National University
  • Yevgeniy Lomaka V. N. Karazin Kharkiv National University https://orcid.org/0000-0002-4657-1904
Keywords: effective tax rate, income taxation, taxation mechanism, tax revenue forecasting, tax administration


A mechanism to enhance the efficiency of taxation of personal income is impossible without the existence of a set of methods and models of its support and organizational measures aimed at its implementation. In conditions of environmental fluctuations and instability of the national economy, the implementation of taxation functions is important. It will ensure not only the effectiveness of the developed mechanism, but also its social justice and transparency. The aim of the article is the study and formation of methodological tools for developing a mechanism for enhancing the efficiency of taxation of individuals in the national economy of Ukraine. Research methods: a combination of methods of time series analysis, spectral analysis, cluster analysis, investment analysis and the scenario approach allows forecasting tax revenues and tracing their impact on the national economy, a cluster method for studying the efficiency of the tax system based on the use of the k-means method. Results: a methodological toolkit was developed to provide a mechanism for enhancing the efficiency of taxation of personal income, containing a methodological approach to determining the effective tax rate, a model for predicting tax revenues and enhancing the country's economic activity, cluster models of tax administration that allows to develop an effective tax policy. Three scenarios for the development of the tax system of the national economy are proposed: standard, optimistic and pessimistic, which are based on calculations of point and interval forecasts. Conclusions: a methodological approach has been developed to build an effective tax rate for taxing the income of individuals, takes into account subsidizing and generating excess income for elements and allows for the formation of an effective tax policy in order to increase tax revenues.


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How to Cite
Glushchenko, V., & Lomaka, Y. (2020). Optimization of taxation of individuals in the national economy of Ukraine: methodological tools. The Journal of V. N. Karazin Kharkiv National University. Series: International Relations. Economics. Country Studies. Tourism, (10), 102-112. https://doi.org/10.26565/2310-9513-2019-10-10