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Taxation Of Individuals With High Incomes Based On The Fiscal Partnership


  • Ganna Kotina

    (Kyiv National Economic University named after Vadym Hetman)

  • Alla Slavkova

    (Kyiv National Economic University named after Vadym Hetman)

  • Maryna Stepura

    (Kyiv National Economic University named after Vadym Hetman)


The problems of coordination of relationship between taxpayers and the state in the process of collecting personal income tax and promotion of taxpayers’ rights and obligations have been investigated. PIT payers in terms of revenue and fiscal value have been systematized. The necessity of introducing an individual approach to high-income taxpayers has been grounded. The criteria for their selection on the basis of international experience in taxing big taxpayers have been determined. The structure and principles of tax assistance of high-income taxpayers in the system of a single big taxpayer’s assistance service in Ukraine have been developed.

Suggested Citation

  • Ganna Kotina & Alla Slavkova & Maryna Stepura, 2012. "Taxation Of Individuals With High Incomes Based On The Fiscal Partnership," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 7, pages 35-39, July.
  • Handle: RePEc:uje:journl:y:2012:i:7:p:35-39

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