Assessment of efficiency of individual income tax privileges in Ukraine

Lina Zadorozhnia
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Lina Zadorozhnia: National University of State Tax Service of Ukraine, Irpin'

Ukrainian Journal Ekonomist, 2015, issue 9, 29-33

Abstract: The article deals with the existing privileges from individual income tax in Ukraine. It is revealed the lack of their regulatory efficiency that is due to the application of the tax social privileges and tax relief exclusively to income from wages. In the context of the necessity to increase incentives to work and to improve the finances of households, it is suggested to improve the mechanism of individual income tax.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2015:i:9:p:29-33

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