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Assessment of efficiency of individual income tax privileges in Ukraine

Author

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  • Lina Zadorozhnia

    (National University of State Tax Service of Ukraine, Irpin')

Abstract

The article deals with the existing privileges from individual income tax in Ukraine. It is revealed the lack of their regulatory efficiency that is due to the application of the tax social privileges and tax relief exclusively to income from wages. In the context of the necessity to increase incentives to work and to improve the finances of households, it is suggested to improve the mechanism of individual income tax.

Suggested Citation

  • Lina Zadorozhnia, 2015. "Assessment of efficiency of individual income tax privileges in Ukraine," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 9, pages 29-33, September.
    • Handle: RePEc:uje:journl:y:2015:i:9:p:29-33
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    File URL: http://ua-ekonomist.com/archive/2015/9/Zadorognia.pdf
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    References listed on IDEAS

    as
    1. (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747.
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