TAXATION OF INCOME OF PHYSICAL PERSONS AND LOCAL FINANCES: SURPRISES AND PERSPECTIVES OF THEIR SOLUTIONS
The article proposes a comprehensive vision of the personal income tax system issues in the context of its use as a tool for the formation of local public finances, a systemic approach to increasing its effectiveness in the context of the need to balance the interests in the chains of the individua...
Main Authors: | , |
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Format: | Article |
Language: | deu |
Published: |
Publishing Center "Kyiv University"
2018-01-01
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Series: | Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka |
Subjects: | |
Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=8480 |