FEATURES OF INCOME DISTRIBUTION OF THE SOCIAL AND LABOR SPHERE STAKEHOLDERS
DOI:
https://doi.org/10.31713/ve4202029Keywords:
income, value added, income distribution, factors of production, functional distribution of income, labor costs.Abstract
The article considers the features of the functional distribution of income in the European Union and Ukraine. As a result, it was found that GDRs are distributed in the EU almost proportionally between the factors «capital» and «labor» – their shares are 46.1% and 44.4%, respectively. A similar trend is characteristic of Ukraine. However, the analysis showed that the share of wages in GDP by type of economic activity differs from the national average by tens of percent.Since the dynamics of the total share of the factor «labor» does not reflect the real state of affairs in the distribution relationship, so the analysis also used the indicator «cost per employee». The results of the study confirmed that the cost of maintaining an employee in the economically developed countries is quite high. There is also a negative trend in increasing the already large gap between the average cost per employee in Ukraine and similar costs in the EU. All costs for the maintenance of employees, according to the criterion of legal guarantee, can be divided into two groups: guaranteed costs (direct wages; payment for overtime; bonuses and irregular payments; wages in kind; social security of employees) and non-guaranteed (voluntary) payments (payment for housing; professional training; cultural and household services and other expenses). The analysis revealed that the share of legally guaranteed costs that the owner is obliged to incur for the benefit of its employees in Ukraine is quite high and has a steady upward trend. At the same time, the costs that incur on a voluntary basis and are notregulated by the government have been hardly covered in Ukraine, compared to the EU countries.References
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