This article is devoted to estimating and explaining the extent of social priority implementation in fiscal policy in Ukraine and defining the reserves, caused by placing the personal income tax in Ukrainian tax system, which would be used to improve taxing impact on social welfare. The comparative analysis was used as key method for estimate the actual tax pressure level and its structure deviation from desired, based on OECD countries experience, indicators of aggregate tax burden on economy and its structure.Based on the results conducted comparative analysis, the vision of the disadvantages, inherent to Ukrainian current tax system was defined.First, a rather high level of tax pressure (Ukraine is positioned above the trend line expressing dependence «GDP per capita — the share of taxes in GDP»), our country combines with the unfavorable tax structure to ensure the «targeting» of the tax burden distribution. As a result, the governability of the tax pressure distribution is reduced and the government loses the ability to implement social priorities in fiscal regulation.Second, there are two parameters, which are the determining factors for the distribution of tax burdens between groups of taxpayers on personal income in Ukraine: the minimum amount of non-taxable income and the absence of rising tax rates for incomes far higher than average in economy. Their effect causes that even income in the size of the subsistence minimum is liable for significant taxation, but for income much higher average size tax burden remains very low compared to European countries.In Ukraine, to compensate for the underutilization of the fiscal potential of high-income recipients, the tax burden is shifted to broad sections of wage earners in the formal sector of the economy (who have minimal opportunities to evade income tax and social security contributions). This, in turn, exacerbates the negative impact of taxation on the growth rate of wages and the conditions for the reproduction of economic activity of the general population.We tend to consider the only possible means to overcome these two disadvantage of Ukrainian tax system is to increase the differentiation of tax pressure (in particular, by introducing additional differentiation of income tax rates for various taxpayers groups), which should ensure that the actual tax pressure is brought into line with the solvency (fiscal potential) of taxpayers.
The scientific article is devoted to the problem of determining the psychological and pedagogical conditions of media literacy formation in the cadets of the National Academy of the National Guard of Ukraine during their professional training. A brief analysis of the concept «media literacy» revealed that it includes the skills to analyze, assess and use media communication in different forms and genres. A classification of objective and subjective psychological and pedagogical conditions for the formation of media literacy for cadets has been proposed. It has been established that the objective psychological and pedagogical conditions for the formation of media literacy in cadets include: diagnostics of the media literacy level, formation of subject-subject relationships in the educational process, conducting trainings on media literacy and the development of the ability for critical thinking, compliance with the psychological and pedagogical structure in the study of media literacy in the process of professional training, stimulating the process of self-development of cadets in the direction of mastering the skills of media literacy, prevention of mental health issues in cadets due to the influence of media on the psyche. Subjective conditions are the following: social responsibility, critical thinking, locus of control, emotional intelligence. The attention is focused on the formation of conscious behavior in the Internet, in particular, understanding of the causes and consequences of destructive information and psychological threats, compliance with the critical distance to various genres of media texts in media communications, recognition of psychological mechanisms of impact on the identity of the cadet through emotions. The described psychological and pedagogical conditions for the formation of media literacy in the cadets of the National Academy of the National Guard of Ukraine will contribute to increasing the resistance of future officers to the negative impact of media, increase the level of media literacy, the ability to control the consumption of media products; it is easier to navigate the media space, to distinguish information from official sources from destructive information, which may harm both a personality and the state as a whole.
кандидат педагогічний наук, доцент Мелітопольський державний педагогічний університет імені Б. Хмельницького, м. Мелітополь, вул. Гетьманська, 20 ПРОФЕСІЙНА ОСВІТА Наукові записки. Серія: педагогіка.-2017.-№ 1. 81 организовать подготовку педагогического персонала как преподавателей для обучения взрослых на основе специальности «Педагогика высшей школы» с присвоением квалификации «преподаватель-анд рагог».
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