TETYANA A. ZHUKOVA
The Impact of Taxation and Raising Utility Tariffs for Payment of Wages "in Envelopes"
(original language – Ukrainian)
The article is devoted to topical issues of raising utility tariffs and tax revenues, as one of the main filler budget of Ukraine. The article analyzes the problem of tax avoidance, studied the causes of "black" salaries and the consequences for workers and the employer at payment of of such salaries, analyzes the problems of legalization of wages in context of permanent economic and political changes. It is proved that enterprises of different ownership forms, evading existing laws, develop various schemes of payment of wages "in envelopes", or "black" wages. Defining characteristics of "black" cash payments to employees and the scheme of "black" wages, benefits and drawbacks of its shadowing. It is proved that raising the minimum wage contributes to a positive increase in the official part of the wages of unscrupulous employers. Defined ways to increase the interest of employers in salary legalization.
Key words: company, taxation, income, wages, avoidance responsibility, legalization.
Placed in №4, 2016.
Affiliations: TETYANA A. ZHUKOVA, Senior Lecturer of Finance and Credit Department, Sumy State University
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