STATE AND PERSPECTIVES OF PERSONAL INCOME TAXATION

The article deals with the directions of development and elements of the personal income taxation mechanism. The role of the tax in the regulation of incomes of the population is determined and the state of use of its regulatory capabilities in the modern system of taxation is assessed. The peculia...

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Bibliographic Details
Main Authors: Dmitro Dema, Iryna Shevchuk
Format: Article
Language:English
Published: Consilium LLC 2019-05-01
Series:European Cooperation
Subjects:
Online Access:https://european-cooperation.eu/index.php/EC/article/view/38