TAX REGULATION TOOLS OF HOUSEHOLD INCOME
DOI:
https://doi.org/10.32461/2226-3209.3.2018.171905Keywords:
instruments of tax regulation, households, peasant farms, tax regimes, special tax regimAbstract
Abstract. The article deals with the main directions of tax regulation of entrepreneurial activity of households. The definition of households is given, the signs of entrepreneurial activity of the household and types of households are distinguished. The main tools of tax regulation of business activity of households are presented, the necessity of their active use for stimulation of secondary employment, increase of welfare of families and reduction of unemployment is proved. The theoretical and practical aspects of household taxation are analyzed from the point of view of the strategically oriented approach. Studies of household income tax regulation tools have led to conclusions about their high efficiency and indirect impact on business activity. The trends in reducing the number of households engaged in
business activity are identified, and the directions of using the tools of tax regulation in order to improve the taxation system of business activities of individuals are proposed. Separately, the article considers peasant farms and analyzes the tax regimes for them, conclusions are made about the advantages of the transition to a special tax regime in the form of payment of a uniform agricultural tax. The
positive experience of tax regulation of business activity in the world practice is generalized
Keywords: instruments of tax regulation, households, peasant farms, tax regimes, special tax regim
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