Demography and social economy, 2013, 2(20):193-202
doi: https://doi.org/10.15407/dse2013.02.193

Y.M. Kharazishvili, A.F. Koval, I.M. Novak


THE POSSIBILITIES OF LEGALIZATION OF WAGES IN UKRAINE: REDISTRIBUTION OF SOCIAL RESPONSIBILITY
Section: Social and labour relations
Language: Ukrainian
Abstract: The shadow wage is a source of a number of threats to economic and social security, it encourages economic agents to set their own rules of business transactions, illegitimate practices in the area of remuneration under which regulatory and control functions of the state are replaced by informal agreements between the parties. Тhe lack of social responsibility and lack of fulfillment of social obligations make it impossible to build the country as a welfare state, implement effective social policies and business ethics.
The issues of efficiency mechanisms of legalization of wages due to the redistribution of social responsibility in the social security system are quite controversial in the unstable national economies under the impact of the crisis and the objective factors related to the exhaustion of extensive development opportunities. The aim of this research is to analyze and to estimate the possibilities for the legalization of wages in Ukraine through redistribution of social responsibility in relation to the social security system resources formation.
Reduction of the shadow economy can provide increased budget revenues of all levels, creating additional resources for state regulation in the field of targeted social programs and redistribution of income, which is important for the national economy with a high level of redistribution.
Reduction and redistribution of the tax burden between the basic institutional subjects of the labor market – state, employers and employees, including the participation in shaping the financial resources of the social security system – are traditionally considered as the main economic activities for legalization of wages.
Calculations using the model of general economic equilibrium ALFA demonstrate the possibility of obtaining a positive effect on the macro level thanks to the measures to legalize of wages provided an increase of the share of wages in output to the minimum level of the EU, increase of the personal income tax, and reduction of the unified social tax. This will allow obtaining additional budget revenues of all levels, and more even distribution of social responsibility among the main participants of this system.
Ukrainian society is aware of the need for legalization of wages and prioritizes the use of more effective economic instruments compared to administrative measures of responsibility. However, the effectiveness of these mechanisms can be only ensured by the development and strengthening of the interaction of basic institutional actors (workers, employers and the state) on the principles of social responsibility and social dialogue, including the compliance with the achieved mutual agreements on the legalization of wages.
Key words: wage, «shadow» economy, social responsibility, legalization, social dialogue, social protection system.
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