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The Theoretical Aspects of the System of Taxation of Incomes of Individuals Martynyuk H. P.
Martynyuk, Halyna P. (2019) “The Theoretical Aspects of the System of Taxation of Incomes of Individuals.” Business Inform 2:396–401. https://doi.org/10.32983/2222-4459-2019-2-396-401
Section: Finance, Money Circulation and Credit
Article is written in UkrainianDownloads/views: 9 | Download article (pdf) - |
UDC 336.025
Abstract: The essence of taxation of incomes of individuals is substantiated from a position of the triunified approach which characterizes it as phenomenon, process, and system. It is defined that the system of taxation of incomes of individuals is a interconnected totality of actions and methods of taxation of incomes of both residents and non-residents (through tax agent) carried out with application of tax instruments. It is defined that the consistent process of taxation of incomes of individuals takes place under the obligatory condition of observance of principles, which as a result, can ensure effective functioning of income taxation system. It is proved that income tax is a complex tax category, which characterizes obligatory, gratuitous relations between taxpayers (through tax agent) and the State bodies, based on the key priorities of legislative regulation.
Keywords: tax payers, income tax, taxation system, taxation process, taxation priorities.
Fig.: 4. Bibl.: 8.
Martynyuk Halyna P. – Candidate of Sciences (Economics), Senior Lecturer, Department of Finance and Credit, Polissia National University (7 Staryi Blvd, Zhytomyr, 10008, Ukraine) Email: [email protected]
List of references in article
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