EFFECTIVENESS OF THE TAX SOCIAL BENEFIT: AN ACCOUNTING AND ANALYTICAL ASSESSMENT

Abstract

The article examines the effectiveness of applying the tax social benefit in the system of personal income taxation, payroll accounting and analytical support for enterprise tax control. The purpose of the article is to substantiate an accounting and analytical approach to assessing the actual impact of the tax social benefit on the tax burden of employees and on the quality of payroll information generated by an enterprise. The author’s contribution consists in distinguishing three interconnected dimensions of the tax social benefit mechanism: the accounting dimension, which covers the employee’s application, supporting documents, payroll calculation and reflection of tax deductions in accounting registers; the analytical dimension, which makes it possible to determine the amount of tax savings, the accessibility of the benefit and its share in the employee’s income; and the control dimension, which is aimed at verifying the legality of its application, preventing double use and reducing tax risks for the employer as a tax agent. The scientific novelty of the study lies in improving the accounting and analytical approach to assessing the effectiveness of the tax social benefit by integrating indicators of its accessibility, tax savings, social effectiveness, and the quality of internal tax control. The article shows that in conditions where the income limit for applying the standard benefit is significantly lower than the minimum monthly wage, its general social accessibility becomes limited. At the same time, the benefit remains more practically significant for employees working part-time and for taxpayers who have children, because the income threshold increases in proportion to the number of children in cases provided by tax legislation. The practical significance of the results is that the proposed approach can be used by accountants, payroll specialists, internal auditors and tax consultants to organize documentary support, correctly calculate personal income tax, control supporting documents and assess the real economic effect of the benefit. The study concludes that the tax social benefit should be considered not only as a fiscal instrument, but also as an element of payroll tax accounting and an object of analytical assessment and internal tax compliance.