Personal income tax in the system of taxes from the population
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 3, Issue
Abstract
In modern conditions of economic development, the main purpose of the functioning of the personal income tax is to provide local budgets with financial resources and create a uniform tax burden based on direct determination of the income of the taxpayer. In this article, the functions of the tax on personal income and the assessment of its fiscal effectiveness and social and regulatory role are examined.
Authors and Affiliations
Tetiana Eduardivna Horodetska, Valeriia Olehivna Kornivska, Yuliia Vitaliivna Yemets
Keywords
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