ЗАСТОСУВАННЯ ПОНЯТЬ «ОДИНОКА МАТІР» ТА «ОДИНОКИЙ БАТЬКО» ПРИ ОПОДАТКУВАННІ ДОХОДІВ ФІЗИЧНИХ ОСІБ
USING OF NOTIONS «SINGLE MOTHER» AND «SINGLE FATHER» FOR THE PERSONAL INCOME TAXATION

Summary/Abstract: Introduction. Modern Ukrainian income taxation system for single mothers (fathers) is of specific character. Today, industrial accountants face difficulties while determining such categories as «single mother» and «single father». Research by domestic and world scientists in the field of economy are mainly aimed at optimizing income taxation of individuals. Purpose. To specify content of such basic definitions as «single mother» and «single father» for their accurate application in the process of salary calculations; among other things, it concerns taxation of income accounting. Result. Content analysis of regulatory acts and official correspondence makes it possible to identify peculiarities of using such terminology phrase as «single mother (father)» in various fields of legal relations. Among other things, it concerns tax charges from incomes of individuals. Explanation of the problem in several relevant authorities did not have any effect. Current legal system does not have clear definitions for such concepts as «single mother » or «single father». That very time they become crucial while applying social tax benefit to charge tax from incomes of an individual. Conclusions. There is acute need today to find more accurate explanation for «single mother» and «single father» concepts in regulatory legal acts. It will lighten the work of accounts department and personnel department of economic entities. «Single mother» concept and determination of single father status are substantiated. To increase budget revenue in the form of incomes of individuals, it is proposed to enforce women/men who are not repeatedly married and have underage child/children of right to social tax benefit.

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