Demography and social economy, 2012, 1(17):70-76
doi: https://doi.org/10.15407/dse2012.01.070

CARLIN M.I.

Fiscal policy and social benefits in modern Ukraine
Section: Modernization of ukrainian society: factors preconditions, prospects.
Language: Ukrainan
Abstract: Putting to use a new principle of the social spending subsidization in countries with a low-level democracy in times of economic crisis, suggested to be called as Pareto anti-optimum, is offered here.
Its essence is in the following: during the economic crisis and out of it, the government spending restrictions and tax increase should apply to all members of the society without any exception. Only such activities will be perceived by the whole state society. If such exceptions are, for example, in favor of the poor, the middle class and rich people of the society will look for and find (as the experience and present-day Ukraine confirm) ways to avoid additional taxes in favor of low-income persons of the society (due to the significant corruption of the society and “shadowing” of the economy).
Wealthy people have been receiving and will receive various tax and other benefits in their favor through the parliament being under their control in countries with the immature democracy (as Ukraine is now).
As the current state of the parliamentary system in Ukraine (unlike developed countries) shows, any moral principles do not work. However, based on some basic tenets of fiscal sociology (especially on Pareto anti-optimum) and in our opinion, it is possible to develop a system of measures to optimize the financing of social spending in Ukraine under the present conditions and the appropriate taxation of different groups. These measures should apply to incomes of all segments of the population.
Key words: Optimum of Pareto, аnti-optimum of Pareto, financial policy of the state with a transitive economy, public welfare, help on children, deficit of pension fund, tax on the profits of physical persons, Ukraine, Bulgaria, Poland, Russia.
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