PROBLEMS AND PRINCIPLES OF OPTIMIZING THE SOCIO-ECONOMIC EFFECT OF THE PERSONAL INCOME TAX IN UKRAINE

PROBLEMS AND PRINCIPLES OF OPTIMIZING THE SOCIO-ECONOMIC EFFECT OF THE PERSONAL INCOME TAX IN UKRAINE

Abstract. This article is devoted to estimating and explaining the extent of social priority implementation in fiscal policy in Ukraine and defining the reserves, caused by placing the personal income tax in Ukrainian tax system, which would be used to improve taxing impact on social welfare. The c...

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Bibliographic Details
Main Authors:	I.S. Verkhovod, Y.Y. Hurbyk, Yu. Voronina, S. Izbash, T.M. Sharova
Format:	Article
Language:	English
Published:	FINTECH Alliance LLC 2020-10-01
Series:	Фінансово-кредитна діяльність: проблеми теорії та практики
Subjects:	tax system personal income taxing tax burden tax incidence progressive taxation
Online Access:	https://fkd.net.ua/index.php/fkd/article/view/3071

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