Fiscal efficiency of individual income tax in the system of direct taxation in Ukraine

Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 6, Issue

Abstract

The article covers influence fiscal policy on provision social environmental department improving. The investigation of tax’s place and value on individuals incomes in modern system of taxation incomes has been conducted. The analysis was given for realization of his main functions sale and fiscal efficiency. Foreign experience of citizen’s taxation incomes was considered. New approach was analyzed to revenue budgets formation in world changes of Tax Code of Ukraine and their influence on fiscal capacity increase taxation of personal income.

Authors and Affiliations

Liudmyla Mykolaivna Matrosova, Yaroslav Yevhenovych Okhrimchuk

Keywords

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  • EP ID EP598923
  • DOI -
  • Views 82
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How To Cite

Liudmyla Mykolaivna Matrosova, Yaroslav Yevhenovych Okhrimchuk (2017). Fiscal efficiency of individual income tax in the system of direct taxation in Ukraine. Економіка. Фінанси. Право, 6(), 38-41. https://europub.co.uk/articles/-A-598923