THE PRAGMATISM OF TAX REMITTANCE AND THE PROBLEM OF PENSION PROVISION FOR LABOR MIGRANTS IN UKRAINE
Keywords:
Key words, labor migrants, money transfers of labor migrants, taxation of money transfers from individuals from abroad, pension provision for labor migrants, social security of labor migrants.Abstract
Onyschuk V.O. THE PRAGMATISM OF TAX REMITTANCE AND THE PROBLEM OF PENSION PROVISION FOR LABOR MIGRANTS IN UKRAINE
Purpose. The aim of the article is the analysis of theoretical and legal aspects and the development of practical recommendations for the taxation of remittances and the improvement of the system of social protection and pensions of Ukrainian labor migrants.
Methodology of research. The theoretical and methodological basis of the research is the scientific works of domestic and foreign scientists, normative and legislative acts of Ukraine on taxation, social and pension provision of labor migrants, international cooperation. General scientific methods are used in the process of work: analysis and synthesis, comparison – in the study of current practice of taxation of remittances of labor migrants and the identification of problems of pension and social security of labor migrants; the logical method – for theoretical generalizations and the formation of the findings of the study.
Findings. It has been established that in domestic practice, the tax remittance of labor migrants has no clear mechanism for its implementation. The insufficient protection of Ukrainian labor migrants in foreign labor markets and narrow “places” of international cooperation in the aspect of employment of Ukrainian citizens are revealed. Problematic aspects in the field of pension provision for labor migrants have been identified and investigated, as well as measures have been proposed to address these issues and ensure proper social protection of labor migrants.
Originality. The contradictory nature of domestic legislation in the field of taxation of money transfers of labor migrants is revealed. The necessity of state support of labor migrants has been substantiated and proved. Measures and instruments for improving the system of social protection and pension provision for labor migrants in Ukraine are proposed.
Practical value. The obtained results of the research will promote optimization of tax legislation in the aspect of taxation of remittances of labor migrants, increasing efficiency of implementation of international cooperation in matters of social and pension protection of labor migrants.
Key words: labor migrants; money transfers of labor migrants; taxation of money transfers from individuals from abroad; pension provision for labor migrants; social security of labor migrants.
References
Verkhovna Rada Ukrainy (2002), Pro podatok z dokhodiv fizychnykh osib [About personal income tax] Zakon Ukrainy no. 2755-VI, available at: http://zakon2.rada.gov.ua/laws/show/889-15. (access date February 28, 2018).
Kabinet Ministriv Ukrainy (1992), Pro prybutkovyi podatok z hromadian [About personal income tax] Dekret Kabinetu Ministriv Ukrainy no.13-92 [Resolution Kabinet Ministriv Ukrainy no.13-92], available at: http://sfs.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/normativno-pravovi-akti-z-pitan-kpr/dekreti-km-ukraini/61751. (access date February 28, 2018).
Verkhovna Rada Ukrainy (2011), Podatkovyi kodeks Ukrainy [Tax Code of Ukraine] Zakon Ukrainy no. 2755-17, available at: http://zakon3.rada.gov.ua/laws/show/2755-17 (access date February 28, 2018).
Verkhovna Rada Ukrainy (2002), Simeinyi kodeks Ukrainy [The Family Code of Ukraine] Zakon Ukrainy no. 2947-14, available at: http://zakon2.rada.gov.ua/laws/show/2947-14. (access date February 28, 2018).
Olishevko, O. “Taxation of transfers of individuals from abroad”, Podatky ta bukhhalterskyi oblik, available at: https://i.factor.ua/ukr/journals/nibu/golden/g-03/article-34485.html. (access date February 28, 2018).
Verkhovna Rada Ukrainy (2001), Pro banky i bankivsku diialnist [About banks and banking], Zakon Ukrainy. available at: http://zakon2.rada.gov.ua/laws/show/2121-14. (access date February 28, 2018).
Verkhovna Rada Ukrainy (2015), Pro zovnishniu trudovu mihratsiiu [About external labor migration] Zakon Ukrainy no. 761-19, available at: http://zakon5.rada.gov.ua/laws/show/761-19 (access date February 28, 2018).
Letter from the Ministry of Foreign Affairs of Ukraine “As regards international treaties regulating tax issues”, available at: http://zakon.nau.ua/doc/?uid=1041.43893.0. (access date February 28, 2018).
Kyselova, O.I. (2016), “Optimization of pension provision for labor migrants through the introduction of a compulsory accumulation system in Ukraine”, Zhurnal skhidnoievropeiskoho prava, no. 24, pp.47-56.
Kravets, V. and Makhaieva, O. (2007), “Some aspects of the activity of international payment systems in Ukraine”, Visnyk Natsionalnoho banku Ukrainy, no. 5, pp. 23–27.
Karabchuk, T. S., Kostenko, V. V., Almakayeva, A. M., and Soboleva, N. E. (2014), Mobilnost pensiy v ramkakh Yevraziyskogo ekonomicheskogo soyuza i SNG [Mobility of pensions within the framework of the Eurasian Economic Union and the CIS], St. Petersburg, Russia, 102 p.
Tkachenko, L.H. (2012), “Problems of social security of Ukrainian labor migrants”, Demohrafiia ta sotsialna ekonomika, no. 1, pp. 72–94.
Sapon, N. (2005), “The system of bilateral employment agreements and protection of the rights of Ukrainian citizens abroad: prioritization and negotiation. Policy in the field of labor migration, regulatory framework and its application for improving the pension provision of labor migrants”, Materialy seminaru Polityka u haluzi trudovoi mihratsii, normatyvno-pravova baza ta yii zastosuvannia z metoiu zapobihannia torhivli zhinkamy v Ukraini [Policy on labor migration, the legal framework and its application in order to prevent trafficking in women in Ukraine], (Kyiv, 15-17 March), MOP, pp. 135-139 p.
Downloads
Published
Issue
Section
License
Open-access articles (open-access journals)
Authors whose articles are published in open-access retain all rights to the content of the articles.
Open access articles are committed to be published under Creative Commons Attribution (CC BY) 4.0. This license allows others to distribute, edit, correct and build upon your work, even commercially, as long as they indicate your authorship. Detailed information at Creative Commons site: https://creativecommons.org/licenses/by/4.0/
Permissions for open-access journals
If the article is published in open-access under CC BY 4.0 or CC BY-NC 4.0 (which was possible till the 15th of December, 2018) licenses, users may reproduce it in accordance with their terms.
Additionally, if the article had been published under CC BY-NC 4.0 (this license authorizes others to download your works and share them with others as long as they indicate your authorship, but they can’t use them commercially in any case.), the use for the following commercial purposes requires permission:
– reproduction of content in a work or product intended for sale;
– reproduction in presentations, brochures or other marketing materials used for commercial purposes;
– distribution of the content to promote or market a person, product, course, service or organization;
– text and data mining for the purpose of creating a saleable product or product which benefits from promotional or advertising revenue;
– use of the content by a commercial entity or individual for the purposes of remuneration, directly or indirectly through sale, licensing, promotion or advertising;
– linking to the content (in an email, webpage, portable electronic device or otherwise) for the specific purpose of marketing or advertising a person, product, course, service or organization for commercial benefit.
For further details and permission requests, please contact.
