Comparative analysis of tax bases of personal income tax in the EU and Ukraine

Lina Zadorozhnia
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Lina Zadorozhnia: University of State Fiscal Service of Ukraine, Irpin'

Ukrainian Journal Ekonomist, 2016, issue 11, 26-32

Abstract: The article deals with the essence of taxable income for the purposes of personal income taxation and the main factors that affect the regulatory effectiveness of the personal income tax. Also the comparative analysis of tax bases of personal income tax in the EU Member States and Ukraine was conducted, allowing to assess its situation and prospects of improvement of tax base of personal income tax in Ukraine.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2016:i:11:p:26-32

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