TAX DEDUCTION FROM PIT: THE ESSENCE AND NUANCES OF APPLICATION
Journal Title: ВЧЕНІ ЗАПИСКИ ТАВРІЙСЬКОГО НАЦІОНАЛЬНОГО УНІВЕРСИТЕТУ ІМЕНІ В.І. ВЕРНАДСЬКОГО СЕРІЯ: ЕКОНОМІКА ТА СУСПІЛЬСТВО - Year 2018, Vol 29, Issue 3
Abstract
The article summarizes the experience of other countries in terms of income tax. It is investigated its importance in the regulation of socio-economic processes. The essence of the tax deduction from PIT is analyzed. Positive aspects of its application are considered, as well as the imperfections of the Ukrainian legislation regarding the provision of a tax discount are revealed. On the basis of identifying problems on this issue, proposals were made for improving the efficiency of the regulatory and social functions of taxes.
Authors and Affiliations
L. F. Bondarenko, N. V. Vodolazska, O. M. Bondarets
Keywords
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- EP ID EP565365
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