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ORIGINAL ARTICLE
PERSONAL INCOME TAX FROM ECONOMIC ACTIVITY IN UKRAINE: SOME KEY ISSUES AND WAYS OF SOLUTION
| 1 | Uman National University of Horticulture (Ukraine)
Umański Narodowy Uniwersytet Ogrodnictwa (Ukraina) |
CORRESPONDING AUTHOR
Vitaliy Rybchak
Vitaliy Rybchak, PhD in Economics, Associate Professor,, Uman National University of Horticulture, 1 Institutska st., Uman, Cherkassy region, Ukraine 20305; phone: +38 0474 432 011
Vitaliy Rybchak, PhD in Economics, Associate Professor,, Uman National University of Horticulture, 1 Institutska st., Uman, Cherkassy region, Ukraine 20305; phone: +38 0474 432 011
Lesya Barabash
Lesya Barabash, PhD in Economics, Uman National University of Horticulture, 1 Institutska st., Uman, Cherkassy region, Ukraine 20305; phone: +38 0474 432 011
Lesya Barabash, PhD in Economics, Uman National University of Horticulture, 1 Institutska st., Uman, Cherkassy region, Ukraine 20305; phone: +38 0474 432 011
Publication date: 2018-07-09
Economic and Regional Studies 2015;8(4):82–94
KEYWORDS
ABSTRACT
In tax system of Ukraine inconsiderable part is assigned for personal income tax from economic activity. However, its revision and improvement can restore justice in the taxation of citizens and also increase budget revenues. That’s why the article reveals the essence of personal income tax as a whole and taxation of persons engaged in business activity. Also a number of issues that the authors consider as disadvantages in the taxation of this sector are provided and the key ways of their solution are outlined.
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Digitalization of Economic and Regional Studies/ Studia Ekonomiczne i Regionalne – task financed under the agreement No. 819/P-DUN/2018 by the Minister of Science and Higher Education allocated to the activities of disseminating science.
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