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
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