Economic Impact of the Recent Decrease in Social Security Contributions in Ukraine

Engler, Philipp; Voigts, Simon; Kirchner, Robert; Betliy, Oleksandra

doi:10.26531/vnbu2016.237.020

Cited by 4 publications

(2 citation statements)

References 2 publications

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“…It also negotiated with the IMF about a reform of healthcare financing (IMF, 2015;International Labour Organization, 2016, pp. 26-27;Engler et al, 2016). Ulyana Suprun, who acted as health minister from 2016 to 2019, initiated substantial reforms, adopted by the Ukrainian government in November 2016, and made broad efforts to integrate foreign expertise.…”

Section: U K R a I N E : C O N D I Ti O N A L I T Y -B A S E D I N T E R N A T I O N A L Kn O W L E D G E T R A N S F E Rmentioning

confidence: 99%

The Agency of Recipient Countries in Transnational Policy-Related Knowledge Transfer

Heinrich

Isabekova

Müller

et al. 2021

Communist and Post-Communist Studies

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Current research on transnational knowledge transfer has a strong bias toward (often conditionality-based) advice originating in the core OECD world and focuses nearly exclusively on the link from a source to a target of knowledge transfer. This contribution provides a broader and more nuanced picture by looking at the reverse logic of non-OECD countries proactively searching abroad for policy advice and assessing this advice based on their own requirements. Based on the role of conditionality and on the attitude of the recipient country toward cooperation with foreign sources of advice, five demand-side strategies in transnational policy-related knowledge transfer are distinguished, each of which is analyzed utilizing the example of health reform. The results highlight systematic differences in the attitude toward and employment of foreign advice.

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Section: U K R a I N E : C O N D I Ti O N A L I T Y -B A S E D I N T E R N A T I O N A L Kn O W L E D G E T R A N S F E Rmentioning

confidence: 99%

The Agency of Recipient Countries in Transnational Policy-Related Knowledge Transfer

Heinrich

Isabekova

Müller

et al. 2021

Communist and Post-Communist Studies

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“…Питання визначення чинників впливу на рівень тінізації економіки країни загалом, та заробітних плат й зайнятості, зокрема, обгрунтування шляхів протидії заз наченим явищам широко висвітлено в працях зарубіж них дослідників, серед яких варто відмітити такі: А. Бу ехн, Ф. Енглер, Д. Енсте, Б. Кельмансон, Р. Кірхнер, Л. Ме дина, М. Навицкас, Ф. Шнайдер, В. Юскіус [1][2][3][4][5][6]. Ва гомий внесок у дослідження зазначеного питання на лежить і вітчизняним науковцям: К. Дубичу, Н. Іванчук, Н. Краус, О. Савич, Ю. Харазішвілі [7][8][9][10][11].…”

Section: аналіз останніх досліджень і публікаційunclassified

Reforming of Single Social Contribution in Ukraine: Problems and Consequences

Rainova¹

2020

Investytsiyi: Praktyka Ta Dosvid

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Досліджено наслідки реформування ЄСВ у 2016 р., здійснено їх оцінку з урахуванням комп лексу вжитих впродовж 2016-2019 рр. заходів, пов'язаних з корекцією податкового наванта ження на працю загалом й у розрізі окремих його складових. Доведено, що чи не найбільш дис кусійним припущенням при обговоренні результативності реформи залишається намагання по яснення певних позитивних тенденцій, що із часом спостерігались в частині зайнятості й опла ти праці, виключно змінами в рівні ставок ЄСВ. Наявний досвід реформування ЄСВ засвідчив масштаби потенційних наслідків змін, пов'язаних із радикальним переглядом ставок внеску (безпрецедентне зростання ступеня розбалансованості соціальних фондів, неоднозначний і невисокий ефект детінізації), що стало підставою для висновку про неприпустимість вжиття подібних змін у подальшому за відсутності адекватних компенсаторів наслідків їх впроваджен ня. Засвідчено необгрунтованість пропозицій щодо необхідності подальшого зниження рівня навантаження на фонд оплати праці в якості безальтернативного шляху до детінізації зарплат них відносин й легалізації зайнятості, вони суперечать існуючим дослідженням із зазначеної проблематики, не враховують, зокрема, й досвіду європейських країн у частині впровадження подібних змін. In article the problem aspects of single social contribution (SSC) reform, carried out in Ukraine in 2016 and as well as its consequences are investigated. Emphasis is placed on the expediency of assessing these consequences, taking into account the set of implemented during 2016-2019 measures, related with correction of the tax burden on labor, a very multidirectional measures, as evidenced by the results of the analysis of changes in fiscal efficiency of its main components -SSC and PIT (personal income tax). It is established that the greater contribution to the wages growth, which is often cited as one of the main arguments in favor of the emergence of positive trends towards de shadowing the labor market and employment, actually provided not a revision of SSC rates due to its reform in 2016, but a twofold administrative increase in the size of minimum wage in 2017, as evidenced by the calculations of changes in the growth rate of the payroll in the private sector and related with such growth revenues of SSC. It is substantiated that ignoring of social consequences of the proposed changes remains the main disadvantage of initiatives of radical revision of rates of SSC in the direction of their reduction. It is confirmed that the existing experience of reforming the SSC in Ukraine has shown the scale of the potential consequences of the changes connected with similar initiatives -an unprecedented increase in the degree of imbalance of social insurance funds and low effect of de shadowing. It is concluded that further sharp reduction in revenues of SSC, which is budget generating for the pension system of Ukraine, with the existing level of social obligations and the actual lack of adequate

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Аналіз Результативності Реформи Єсв У 2016 Році В Україні

Melnichuk¹,

RAINOVA²,

Koshchuk³

2021

ФКДПТП

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In view of the need to define the areas of further improvement of the mechanism of levying single social contribution (SSC), considering the challenges and threats stemming from the increasing deficit of the Pension Fund of Ukraine, an analysis of reforms of the said contribution implemented during 2015—2017 in the context of their effect on the degree of shadowization of wage payments in the country becomes especially important.The scientific rationale for the expediency of lowering the SSC rate in order to reduce the degree of shadowization of wage payments was analyzed. The reform of SSC in Ukraine in 2016 was assessed in the context of its effect on the degree of shadowization of wage payments and unofficial employment, which gave reasons to conclude that no significant positive effects were produced by the said reform. An insignificant decline of these indicators is incomparable with the adverse consequences which this reform had for revenues of the Pension Fund of Ukraine. Calculations of tax burden on the wages paid in Ukraine in 2010—2019 were made. It was established that in 2016, tax burden on payroll fund declined to 28,58% versus 2015, but the following years saw an insignificant growth of this indicator to 30,16% in 2019. It was proved that the drastic lowering of the SSC rate did not stimulate employers to deshadowize wages. For when Ukrainian lawmakers initiated this reform, they failed to take into account a number of nontax factors in deshadowization of wage payments related, in particular, to the quality of Ukrainian legislation and regulatory policy and to the level of corruption in the country. Given that employers remain able to conceal the actual number of personnel and the amount of their wages, it will be impossible to solve the problem of unofficial employment and shadowization of wage payments only by lowering the SSC rate. An emphasis was placed on the need to apply a systemic approach to the assessment of possible consequences from future transformations of SSC and their impact on tax burden on payroll fund in terms of all its components and taking into account nontax factors in deshadowization of wage payments.

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Economic Impact of the Recent Decrease in Social Security Contributions in Ukraine

Abstract: ABStRACt

Cited by 4 publications

References 2 publications

The Agency of Recipient Countries in Transnational Policy-Related Knowledge Transfer

The Agency of Recipient Countries in Transnational Policy-Related Knowledge Transfer

Reforming of Single Social Contribution in Ukraine: Problems and Consequences

Аналіз Результативності Реформи Єсв У 2016 Році В Україні

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