Analytic method of tax fixing on the income of physical persons
This paper analyzes the changes within the taxation scale in correspondence with the Law on Taxation of the Income of Physical Persons and an analytical method is advanced for the calculation of the tax. A short history review is made of the process of preparatory work of and voting on the Law as well as of the fiscal role of taxes. Comments are made on the changes of a number of elements of the tax scale for the period 2001-2005 and their impact on the size of the tax and of the tax weight on the separate level groups. The main shortcomings of the table method of fixing the tax size are indicated. On the basis of putting into form of the different elements of the tax scale, evidence is formulated that the size of the tax does not depend only on the size of the taxation base but also on the number and width of the different income groups within the table. The advanced analytic method of calculation of tax include tax function and tax weight function. The tax function is characterized by accelerated increase in accordance with the increase of the tax base. The function of the tax weight marks a slowing increase in relation to the tax base.
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