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Personal Income Tax From Economic Activity In Ukraine: Some Key Issues And Ways Of Solution

Author

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  • Rybchak, Vitaliy
  • Barabash, Lesya

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.

Suggested Citation

  • Rybchak, Vitaliy & Barabash, Lesya, 2015. "Personal Income Tax From Economic Activity In Ukraine: Some Key Issues And Ways Of Solution," Economic and Regional Studies (Studia Ekonomiczne i Regionalne), John Paul II University of Applied Sciences in Biala Podlaska, vol. 8(4), October.
    • Handle: RePEc:ags:plecrs:265221
    DOI: 10.22004/ag.econ.265221
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    Keywords

    Financial Economics;

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