A.V. Vasiljev-Muller, Dr.econ.(PhD), h.scies.empl., professor of Ivano-Francovsk’s University of Law named King Danili Galichina

V.A.Vasiljev, cand.econ.scis., h.scies.empl., a professor of Institute of Carpathians of enterprise of University «Ukraine»

To the key of word: prices agricultural a sector, fuel prices, income-tax, level of taxation, profitability of labour, profitability of the personal incomes, living wage, pension a fund, programs on preparation of labour force, social standards.

Raising of problem. The world expects the new coil of crisis and Ukraine in these terms wishes to break forth from promissory bog, which frightens the not so much sizes, how by not possibility while to avoid it for the decision of questions of not development, but pay attention, simple providing of pensions through pension a fund (!).

At the same time exit of country from the crisis state and increase of competitive on world markets production it is not possible to carry out without the modern tax system which must provide, in the first turn, observance in society of principles of social justice. Everybody must see in a country, that taxes pay all, that they less than for little of well-to-do layers of population and more high for well-to-do layers, that the standard of living of guidance of the state and business does not differ from the standard of living of specialists of enterprises and organizations in ten one times. Coming from widespread looks to the category of «tax» from the side of classics of economic opinion of A.Smita, D.Rikardo, Zh.Simond de Sismondi, Dzh. Keynes, A. Laffera, and also modern specialists of V.M.Fedosova, M.P.Kucheryavenko, A.N. Podderegina, O.M. Desyatnyuka, P.V.Mel'nika, it is impossible not to mark the high level of understanding of role of taxes. They are the «built-in mechanisms of flexibility», which amortize the crisis phenomena and show by itself the factors of economic development and adjusting.

But as do World Leaders maintain crisis calls? What levers balanced macroeconomic indexes, when grow a jump price on that or other a product is needed, raw material? At the same time, how do the tax systems of the developed countries react on these calls? These questions are modern enough .

Analysis of modern methods of macroadjusting and stimulant activity of the systems of taxation. Most successes in the observance of macroeconomic proportions obtained in a World Economy the United States of America, that for anybody does not cause a doubt (picture 1).

Dynamics of macro-indexes, which was driven yet to 90th by the professor of CIE of University «Ukraine», Dr Valery Alexandrovich Vasiljev, is a very model and informative for researchers. It testifies that in the USA economy, indeed, living organism which is sense to study and analyses, because almost all of layers of capable of working population have maximally possible in the conditions of fifth and sixth technological modes degrees of freedom. Namely they must on own discretion expect the necessity of the active actions independently, work out plans of development of the enterprises and corporations, find the interested sponsors, creditors and users. And that does provide such high activity from the side of businessmen ? Above all things, relative stability of level of tax on the personal incomes, and also insignificant changes in the level of profitability of the personal incomes (picture 1).

And all of it because exactly in the USA fiscal-budgetary aspects of studies about a public choice (a new word is in the theory of state finances), when taxation is determined not alone economic, but also social, political, cultural and by other uneconomical motivations, enabled William Vikri (1914-1996), laureate of Prime of Memory of Alfred Nobel from an economy, to develop conception of optimum income-tax in a calculation on the long-term period of life of payer [9]. And today individual income-tax (personal income tax), provides in the USA an about 49% tax entering Federal Budget (its volume in 2002/2003 fiscal years attained 2 trillions of dollars). Interestingly, that the maximal rates of individual income-tax have a tendency to the decline: 1954-1961 - 91%; 1962-1981 - 70%; from 1982 - 50%; in 1986 - 39,6%; in 2001 - 30,1%; in 2002 - 38,6%. And the today set is set sixsedate scale of taxation. By the way, considerable specific gravity in the profits of Federal Budget (approximately 34%) is made by having a special purpose social taxes or payments (obligatory payments) in the funds of social security. And an income tax corporations (corporate income tax) makes about 10% profits of Federal Budget and its is collected after 8th the bit scale of taxation.

The question of study of experience of macroadjusting and taxation becomes the urgent requirement of specialists-analysts in the economic block of modern government of Ukraine. Другими словами

Research purpose. To analyze the methods of the corrections pricing in the economy of the USA under act of unjustified jumps of prices on raw material (in other words - fuel factor). And also to find such optimizing correlation in the system taxations which would allow to reduce negative influence of speed-up growth of profits of separate groups on social stability of society.

Exposition of basic material of research. What does give society the up-diffused responsibility? We brightly will see it from analyses Bureau of Statistics of Labour of the USA of consequences of the last World’s mortgage crisis.

So analysing the changes of price of import (picture 2) index during 12 months, beginning from September in 2008 for September in 2009, it is impossible not to see that price decline on a fuel import in November in 2008 and their hasty growth to March in 2009, and then and to June in 2009, all of import reacted on these vibrations, but not coming to the price decline more than 8% and not growing more than 4%, already not speaking about a not fuel import which was almost irresponsive on all of jumps of prices on a fuel (!). выделяющий шрифт

The analysis of reacting of agricultural export comes into the special notice on the imported costs of fuel (picture 3). It is not needed to be an experimental mathematician, to see that dependence is between these price-waves, actually agro- sector of the USA expressly reacts on a price-wave on a fuel, softening negative influence on the economy of the USA of all of conjuncture ambitions of suppliers of fuel to the world markets.

Picture 3.

By the way, it was underlined in the analysis of Bureau of Statistics of Labour of the USA, that a «increase in August had followed after a 0,3% decline in July, and it revived the directed tendency, which had a display in April, May and June. Price index for an export not agricultural a sector rose on 08% in August, but this most monthly growth of index, beginning from his growth on 0,9% in June in 2008 ... Agricultural prices grew on 0,2% in September after their 4,9% falling in July».

As confirmation of connection of prices agricultural a sector with the dynamics of price change on the imported fuel will consider dependence for monthly change of export price index from March in 2009 for March in 2010 (picture 4), and also the imported prices for the that interval of time (picture 5).

Interestingly what description is given the resulted dependences in Bureau of Statistics of Labour of the USA. In the analysis of these dependences (for a picture 3) marked, that «The price index for agricultural exports rose 2.1 percent in March, following a 3.8-percent decline in February. Higher prices for cotton, soybeans, corn, meat, and wheat all contributed to the upturn in agricultural prices. Nonagricultural prices resumed an upward trend in March following a 0.2-percent downturn in February, increasing 0.6 percent.

Picture 5.

Without regard to a price of import of fuel advance on 61,4%, an imported price advance on the whole did not rise higher 8,6%, and export prices rose only on 3,4%. It is a very insignificant increase. The Bureau of Statistics of Labour marks that «oil prices grew on 78,4%». It is not useful to comment - all clearly.

What does give such is self-weighted and justified price policy? At first, that an economy develops by law natural J. B. Klarka, and reflects economic indicators and statistician high-quality changes in the structure of employment in society. Especially, it can be fixed in Philadelphia, where the display of positive tendencies for ten years allowed statistically to fix positive changes, when the structure of distributing of all of categories of workers without an account agrarian a sector purchased the expressly directed innovative division (picture 7). So, to the Philadelphian metropolitan area in the first quarter in 1998 in an elucidative sphere and in establishments of health protection it was busy 16,7% from the general amount of workings (without agricultural a sector), and in 2008 - already 18,8%. A change on 2,1% is a large change, taking into account that it is attained in a market economy, where the questions of efficiency appear every day. Also high-quality changes took a place in an amount professionals and businessmen (in 1998 - 13,9%, and in 2008 - 15,2%). The amount of workings grew in hospitals (in 1998 - 6,9%, and in 2008 - 7,9%). A bit shortened administrative vehicle (in 1998 - 13,1%, and in 2008 - 13,0%).

Picture 7.

As see, self-weighted of price policy with addition the fiscal-tax system which will founded a worker from long innings, created terms, that for ten years of statistician fixed such structural changes which show positive development of society expressly, will underline not made from the representatives of the unique race, but made from the representatives of a few races which was able to find common a language in general labour (!).

And all of it, indeed suitable for the use in by a managing adjustment economy in Ukraine, when having to powerful an agrarian sector the state can very influentially soften negative consequences unjustified high price on a power medium. Remains to offer to the specialists for an analysis more grounded system of taxation. предлагаем

Today we can talk about practice of the industrially developed countries, where income-taxes are differentiated depending on the size of profit at the terms of his receipt in size of 8%, and at an ettlings higher nominal the norm of tax grows, arriving at in separate countries 39% and even 60%.

Therefore we offer for the calculations of rate of income-tax from a physical person formula [1] which links the level of income-tax from a profit with the profit of physical person in percents from a living wage (Nomograma 1).

DI/LS is a profit of physical person in percents from a living wage

In it comparatively outage, but the very not simply found dependence, experience of socio-economic analysis of development and regress of economy of East Europe is actually accumulated the last 40 years, and also sociological socio-economic researches from 1980 to on 1997, which conducted for to the academic and sectarian of industrial plans in PriAzov’s Land (V. Vasiljev, G. Dmitriev, P.Golik, A. Shtepa, R. Logua, A. Vasiljev and others) and in many industrial centers of the UIS (Magnitka, Tver, Elektrostal', Dnepropetrovsk, Zaporozhia, Liepaya, Orsk, Lvov, Yaroslavl, Alma-Ata, Tbilisi and in other).

Exactly such and there must be character of dependence, and also comparatively moderate rate of increase of the tax loading. By the way, this model of progressive rate of income-tax has practically to reverse character to the dependence of pleasure labour experimentally found by us for PriAzov’s Land (from 1977 to on 1994). At the same time necessity necessarily to take into account a living wage, bound him to the profit, for anybody not causes a doubt. Thus we restrain development of destructive processes in society in the layers of population of wage labour.

We consent with suggestion of U.Bayroytera, U.Vaysenburgera, F. Vincenca, A. Gummikh, A. Zidenberga, U.Kestera, Yu.Konrada, Sh. von Kramon-Taubadelya, F.Mellers, U.Tissena, K. von Girshkhauzena, L.Goffmanna, what of them did for an acceleration the change of Ukraine to the market economy [4]. They underlined that it is necessary the «decline of taxes, so it is possible, to avail for stimulation of investments, but not consumption» [4, c.90]. Noticed also, that «especially effective a decline of taxes can be for small and middle enterprises, and it can be attained diminishing of tax rate in the underbody of the tariff adjusting» [4, c.90]. At the same time we support the conclusions of M.Sokolova, that the state, after where what exceptions more rationally disposes of by surplus facilities, especially, when speech goes about small and middle business. Researches show that private individuals on investment aims outlay only 30% the additional profits, and other go to satisfaction of the personal necessities (!).

Clearly, that it is not possible to disagree with the Laureate of Prime of Memory of Alfred Nobelya in an economy in 2001 Dzh. Stiglicom, that the «simple decline of taxes is intended not for stimulation of economy, but for the transmission of money that, for whom them and so much enough» [4].

Therefore we bound a living wage to the profit of physical person (Nomograma 1) which lays higher responsibility on methods, for which this living wage settles accounts. All must work actually, and when a difficult situation (a crisis is financial, or a crisis is a debt, as it already is in Ukraine) must be abbreviated ineffective programs which must come into a question all of society and must be transparent. Why in the USA at their much milliardth annual budgets so substantially does abbreviate optional programs (Table 1), but in Ukraine take credits in IMF for pension a fund?

Table 1.

Financing of the programs in the USA on preparation of workers in 2008-2010

Possibly and in Ukraine is it already needed to shorten the multimillion-dollar charges (which have made in grivn.), even on pensions to the civil servants, which, as a rule, continue to work and get the pensions of many thousands? What is it social justice, when do we do debtors already our grandchildren only in an order to support resort business of Turkey? Something very and very incomprehensible. Государственный

Conclusions. Going out from experience of the USA of the price adjusting of macroeconomic proportions at unjustified the real economy jumps of prices on raw material (oil or other power mediums) due to prices agricultural the sector of economy, to consider possibility due to government control through market structures (exchanges, commercial jars, State's purchasing, transport tariffs and others) to soften negative influence on the economy of Ukraine of high prices on a power medium.

To shorten unjustified the high charges of pension a fund due to establishment of legislatively fastened a maximum of the personal pensions, going out from experience of reduction of the optional programs in the USA in 2010 year.

To inculcate the differentiated income-tax, in obedience to expected an academician Valery Alexandrovich Vasiljev to dependence which links the rate of tax not only with a profit, and with a living wage (Nomograma 1). Necessity necessarily to take into account a living wage, bound him to the profit, for anybody not vizivae a doubt. Thus we restrain development of destructive processes in society in the layers of population of wage labour.

4. Goffmann Lutc, Aksel' of Ziderberg (Other) Motion to the market to the economy: Reforms are in Ukraine: look from within. it is Kiev, «Phoenix», 1997, - p.287;

5. Leont'ev Vasiliy, Khollis In. Cheneri, Paul R. Klark but other Research of structure of the American economy. it is Moscow, State statistical publishing house, 1958 - s.639;

6. Next 1000 days: Measures of economic policy are for Ukraine of /Germany a konsul'tativna group is on questions of economy at Government of Ukraine. - Kyiv November in 1999 - 131 p.;

7. L.Szalau, Dzh. Karoll, F.Tims Pereobnaruzhenie Free Dependences for the Use in Psychology», Marilend; (in Izdat.)

8. THE USA. A ministry of labour, "Two Hundred Years of Work, is in America,"

Preprint of Lecture of President about Employment and Teaching (Washington,

The USA is the State printing-house, 1976);

9. THE USA., Management of Administration and Budget, " Economic Strategy of Classification of Committee: Initiative is in Large to the productivity of the classification system, 1th Phase: Sounding Efforts on Classification of Service Products," Federal Register, on April, 16, 1999

10. World Almanac, 1997 (Makhmakh, N'yu of Jersey, World Books Almanac, 1996).