Suchergebnisse

The article deals with the results of first special sociological research on taxpaying thematic undertaken in Ukraine. Three waves of national wide survey (N1 = 2038 F2F; N2/3 = 2000 CATI) during 2020 by means of questionnaire with 5 basic questions regarding the taxpaying theme: budget structure, main expenses clauses, evaluated free of charge state services, equitable tax level, taxes for purchases and services. The provided analyses gave opportunity to choose most valuable questions concerning the Ukrainian citizens financial literacy in order to construct the Index of taxation erudition which revealed extremely low level of knowledge of Ukrainians as taxpayers about active tax system, particularly the role of taxpayers in state budget formation, when only 32% in the first wave and 43% in third wave pointed the citizen's contribution, 54% respondents has no idea about the type of acting taxation system on the background of 52% in first wave and 39% in second wave, who pointed the 10% personal tax fee dimension as desirable and equitable. Only 20% citizens pointed the right figures of tax paying for purchases and services, when 36,5% have no knowledge about this tax at all, Sociologically was first time noticed important fixation of 56% readiness for paying less taxes and needed service accounts by own, especially for medical care and education, in such way it was acknowledged that constitutional article of social state is under civic scrutiny. As final research task the algorithm of Index of taxpayer's knowledge ability has been proposed for regular monitoring as also recommendation for further special thematic research development with proper media involvements.

Structural changes in demand and supply sectors within the Ukrainian labor market in late 1990s caused a phenomenon of reconsideration of an usual career of wage or salaried worker as the only one possible and acceptable. In search of work with satisfactory reward almost 10% of Ukrainians turned to self-employ ment — a new working activity with neither state nor research experience of dealing with. These people are neither considered as unemployed nor as entrepreneurs by themselves. The author is engaged in a problem of self-employment as a new labor market perspective, trying to fill the methodological gap within the Ukrainian social and economic sciences by means of conceptualization of self-employment and entrepreneurship. The author has presented a clarification of the pointed central concepts, their theoretical and empirical meanings based on a profound categorical analysis. The most appropriate, from the sociological point of view, definition of selfemployment suggested by author after generalization of Ukrainian, Russian, and foreign scientific resources would be important for consideration in further statistical and sociological survey of self-employment and its socio-economic interpretations.