PERSONAL INCOME TAX FROM ECONOMIC ACTIVITY IN UKRAINE: SOME KEY ISSUES AND WAYS OF SOLUTION

In tax system of Ukraine inconsiderable part is assigned for personal income tax from economic activity. However, its revision and improvement can restore justice in the taxation of citizens and also increase budget revenues. That’s why the article reveals the essence of personal income tax as a whole and taxation of persons engaged in business activity. Also a number of issues that the authors consider as disadvantages in the taxation of this sector are provided and the key ways of their solution are outlined.


Other Titles:
PODATEK DOCHODOWY OD OSÓB FIZYCZNYCH Z DZIAŁALNOŚCI GOSPODARCZEJ NA UKRAINIE: KLUCZOWE PROBLEMY I SPOSOBY ICH ROZWIĄZANIA
Issue Date:
2015-10
Publication Type:
Journal Article
Record Identifier:
http://ageconsearch.umn.edu/record/265221
ISSN:
2083-3725
Language:
English
Published in:
Economic and Regional Studies (Studia Ekonomiczne i Regionalne), Volume 08, Number 4
Page range:
82-94




 Record created 2017-11-17, last modified 2018-04-02

Fulltext:
Download fulltext
PDF

Rate this document:

Rate this document:
1
2
3
 
(Not yet reviewed)