The Tax on Incomes of Physical Persons: the Role and Meaning in the Context of Budgetary Decentralization

The article is aimed at clarifying the role, meaning and features of the tax on incomes of physical persons (TIPhP) in the conditions of budgetary decentralization. The characteristic features of the evolution of this tax in Ukraine are considered. It is noted that the complex way of development of...

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Bibliographic Details
Main Authors: Tulai Oksana I., Yamelynets Andrii I.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2019-01-01
Series:Bìznes Inform
Subjects:
Online Access:http://www.business-inform.net/export_pdf/business-inform-2019-1_0-pages-343_348.pdf