Analysis of calculation single social contribution under different models.

Abstract

In modern conditions of reforming Ukraine's economy especially important is the question of filling the pension fund and increase the financial resources of local budgets, which requires new approaches. In the article the analysis of single social contribution calculation according to current and regressive-progressive model. Proposed to introduce the use of progressive-regressive model for calculating the single social contribution business units based on legalized wages due to the efficiency of financial control, which will increase revenues to the Pension Fund. It should continue to study the advantages and disadvantages of this model in conjunction with the use of other financial instruments that promote the legalization of wages and shadow that shows the effective state policy of the country in terms of reforms.