Fiscal levers in the system of crisis management


  • V. Skupeiko Lviv University of Business and Law, Lviv, Ukraine
  • O. Voznyuk DFS General Directorate in Lviv region, Lviv, Ukraine
Keywords: “shadow” employment, wages, labor contract, violation of legislation, inspection, fines, shadowing, contract, pension, reform, business, risks

Abstract

The negative impact of shadow wages on protection of the rights of employees is considered. If you do not take action today, after some time these people will receive a minimum pension. The indexes of unregistered labor in the Lviv region are given and, taking into account the norms of labor legislation, is indicated on the procedure for the recruitment of hired workers. In order to ensure the rights of employees, the Government provides for measures aimed at diminishing relations in the field of employment, namely the use of fiscal comprehensive measures-checks on the design of labor relations. The analysis of the results of the first inspections of the subjects of economic activity and their influence on the income tax on personal income and the single contribution to the budget was carried out.

References

Kodeks zakoniv pro pratsiu Ukrainy ‎vid 10.12.1971 № 322-VIII 2443-VIII [Elektronnyi resurs]. Rezhym dostupu: http://zakon.rada.gov.ua/laws/show/322-08 (in Ukrainian).

Nakaz Ministerstva pratsi ta sotsialnoi polityky vid 08 chervnia 2001 roku № 260 “Pro zatverdzhennia Formy trudovoho dohovoru mizh pratsivnykom i fizychnoiu osoboiu, yaka vykorystovuie naimanu pratsiu, ta Poriadku reiestratsii trudovoho dohovoru mizh pratsivnykom i fizychnoiu osoboiu, yaka vykorystovuie naimanu pratsiu”, zareies-trovanoho u Ministerstvi yustytsii Ukrainy 27 chervnia 2001 roku za № 554/574 [Elektronnyi resurs]. Rezhym dostupu: http://zakon.rada.gov.ua/laws/show/z0554-01 (in Ukrainian).

Ofitsiinyi sait HU DFS u Lvivskii oblasti [Elektronnyi resurs]. Rezhym dostupu: http://lv.sfs.gov.ua/dfs-u-regioni/golov-upr (in Ukrainian).

Rozporiadzhennia KMU Ukrainy vid 05.09.2018 №649-r “Pro zakhody, spriamovani na detinizatsiiu vidnosyn u sferi zainiatosti naselennia” [Elektronnyi resurs]. Rezhym dostupu: https://www.kmu.gov.ua/ua/npas/ pro-zahodi-spryamovani-na-detinizaciyu-vidnosin-u-sferi-zajnyatosti-naselennya (in Ukrainian).

Abstract views: 2
PDF Downloads: 2
Published
2018-11-16
How to Cite
Skupeiko, V., & Voznyuk, O. (2018). Fiscal levers in the system of crisis management. Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies. Series Economical Sciences, 20(91), 116-118. https://doi.org/10.32718/nvlvet9124