The article analyzes the reasons for the emergence in the Tax code of the definition of "market price" and the emergence of the concept of fair price in historical and modern aspects in order to justify the need to optimize the level of costs by increasing the share of wages in the formation of prices to ensure income growth and increase demand for products and increase pensions as a factor of economic security. The author on the basis of economic sources reveals the concept of "fair price", and presents an analysis on the basis of statistical data on the impact on the ratio of income, consumer price index, taking into account the exchange rate to determine the fair price at the present stage. It is proposed to determine the costs not for the calculation of tax, but for the formation of prices with an increase in the share of wages in the price of products. It is necessary to develop more advanced, multi-factor approaches to the development of the country's economic and social security strategy.
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