Financial aspects of solving socio-demographic problems of household development: the German experience
| Autor: | Y.V. Sliusar |
|---|---|
| Jazyk: | English<br />Polish<br />Russian<br />Ukrainian |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Економіка, управління та адміністрування, Vol 2, Iss 108, Pp 183-189 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2664-245X 2664-2468 36694304 |
| DOI: | 10.26642/ema-2024-2(108)-183-189 |
| Popis: | The most important thing in any research, including the analysis of socio-demographic problems, is the professional view of the scientist. It is necessary to analyze the current socio-demographic situation and the trendency of its development to generate professional view. The research considers the negative trend of household development in Ukraine and how Federal Republic of Germany is trying to improve the marriage situation in Germany by financially incentivizing people to get married. The research analyzed households by the number of their members, the average age of men and women at the time of registration of the first marriage, and the trend in the number of registered marriages per year. In addition, a part of the tax system of the Federal Republic of Germany was analyzed. Based on the analysis of the German tax system, a hypothetical situation is modeled to demonstrate how marriage affects the tax burden of households. The results of the modeled hypothetical situation, in particular, the extent to which citizens of the Federal Republic of Germany save on taxes, are demonstrated in this research. The results of this research can be useful for formulating an effective tax management strategy in Ukraine to support household development and family creation. |
| Databáze: | Directory of Open Access Journals |
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