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...

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Bibliographic Details
Main Authors: I. Lyutyi, V. Ivaniuk
Format: Article
Language:deu
Published: Publishing Center "Kyiv University" 2018-01-01
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