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

Vitaliy Rybchak and Lesya Barabash

Economic and Regional Studies (Studia Ekonomiczne i Regionalne), 2015, vol. 08, issue 4

Abstract: 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.

Keywords: Financial; Economics (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ags:plecrs:265221

DOI: 10.22004/ag.econ.265221

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