THE ANALYSIS OF INDICATORS OF THE PERSONAL INCOME TAX FISCAL EFFICIENCY

Journal Title: Економіка розвитку - Year 2015, Vol 73, Issue 1

Abstract

The indicators that can be used for evaluation of the fiscal efficiency of the personal income tax have been examined. The tax revenue to Ukraine's consolidated and local budgets including the regional one has been analyzed. The share of the personal income tax (PIT) in the tax revenue has been calculated in the regional context. Tax and personal income tax elasticity ratios have been calculated. It has been proved that reducing costs of collecting the personal income tax may be connected with the necessity of introduction of the nontaxable income indicator in the amount of the subsistence level for the able bodied population. It has been validated that increasing the state revenue and reducing the tax collection expenditures should be based on the monitoring and evaluation of such expenditures.

Authors and Affiliations

O. Zyma , O. Preobrazhenska

Keywords

Related Articles

ANALYSIS OF CUSTOMS PAYMENTS AS A SOURCE OF THE STATE BUDGET OF UKRAINE

In the present market economy in Ukraine, special attention is paid to the issues of state regulation of foreign economic activity (FEA), namely customs duties, which are an essential tool for tariff regulation. The plac...

JUDICIAL AND ECONOMIC EXPERTISE OF CALCULATIONS CONNECTED WITH THE PERSONAL INCOME TAX: THEORETICAL AND METHODOLOGICAL ASPECTS

The increased number of tax violations, in particular, those related to payment and calculation of the personal income tax in Ukraine (hereinafter referred to as the PIT), as well as complication of the forms and ways of...

ІНВЕСТИЦІЇ: СУЧАСНЕ РОЗУМІННЯ ТА КЛАСИФІКАЦІЯ

Уточнено визначення поняття "інвестиції" та їх класифікацію з урахуванням сучасних особливостей розвитку економіки. Досліджено сучасні визначення поняття "інвестиції", розглянуто його відмінності, чинники впливу. Виявлен...

КОНКУРЕНТОСПРОМОЖНІСТЬ У КОНТЕКСТІ СУПЕРЕЧНОСТЕЙ ВІДТВОРЮВАЛЬНОЇ СТРУКТУРИ ЕКОНОМІКИ КРАЇН СВІТУ

Визначено специфіку взаємообумовленості та суперечливості процесів формування макроекономічної конкурентоспроможності, зумовлених станом і динамікою відтворювальної структури ВВП. Досліджено сучасні тенденції відтворювал...

MANAGING THE INNOVATIVE DEVELOPMENT OF CRUISE BUSINESS COMPANIES

The necessity to improve innovative activity of cruise companies has been grounded, as well as some factors preventing their success in this field have been defined. Considering cruise operators, ports and shipping compa...

Download PDF file
  • EP ID EP158386
  • DOI -
  • Views 109
  • Downloads 0

How To Cite

O. Zyma, O. Preobrazhenska (2015). THE ANALYSIS OF INDICATORS OF THE PERSONAL INCOME TAX FISCAL EFFICIENCY. Економіка розвитку, 73(1), 54-58. https://europub.co.uk./articles/-A-158386