IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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)

Registered author(s):

    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.

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Article provided by Yuriy Kovalenko in its journal Ukrainian Journal Ekonomist.

    Volume (Year): (2012)
    Issue (Month): 7 (July)
    Pages: 35-39

    as
    in new window

    Handle: RePEc:uje:journl:y:2012:i:7:p:35-39
    Contact details of provider: Web page: http://ua-ekonomist.com/

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:uje:journl:y:2012:i:7:p:35-39. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vadym Bardas')

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.