Abstract
The article is devoted to the theoretical and methodological substantiation of the principles of the formation of state tax policy for households in the context of the transformation of the modern tax system, strengthening the principles of social justice and solvency, as well as the adaptation of fiscal regulation to the conditions of digitalization of the economy, increased population mobility and European integration processes. The purpose of the study is to determine conceptual approaches to the formation of effective tax policy for households, taking into account international experience and modern socio-economic challenges. The study used a systematic approach, methods of theoretical generalization, comparative and structural-logical analysis, as well as analysis of regulatory legal acts and a comparative study of taxation models in developed countries. The results of the study indicate that modern approaches to household taxation are characterized by a transition to family-oriented and socially adaptive models that provide for the aggregation of income, differentiation of the tax burden depending on the ability to pay and the use of tax deductions and credits. It was determined that the current system of taxation of individuals in Ukraine is characterized by limited differentiation of the tax burden and insufficient consideration of the aggregated income of households. It was established that the key trends are the strengthening of the role of the residency principle, the development of progressive taxation models, the expansion of the tax-free minimum and the integration of digital technologies into tax administration processes. It is substantiated that the digitalization of tax procedures and the harmonization of national legislation with European standards contribute to increasing transparency, reducing the level of shadow income and increasing the efficiency of fiscal policy. The implementation of the proposed approaches will contribute to increasing the efficiency of the tax system, reducing social inequality, expanding the tax base and strengthening the fiscal sustainability of the state.
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