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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 Ukrainian
Downloads/views: 9

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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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Leifura, M. V. “Systema opodatkuvannia yak faktor tinizatsii pidpryiemnytskoi diialnosti v Ukraini“ [The taxation system as a factor for the shadowing of entrepreneurial activity in Ukraine]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia «Ekonomichni nauky», no. 7 (5) (2014): 40-44.
Liutyi, I. O., and Ivaniuk, V. E. “Opodatkuvannia dokhodiv fizychnykh osib ta mistsevi finansy: superechnosti i perspektyvy yikh rozviazannia“ [Taxation of Individuals' Income and Local Finances: Contradictions and Prospects for their Resolution]. Visnyk Kyivskoho natsionalnoho universytetu imeni Tarasa Shevchenka. Seriia «Ekonomika», no. 1 (2018): 53-60.
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Saienko, O. R. “Systema opodatkuvannia yak instrument motyvatsii rozvytku pidpryiemnytskoi diialnosti v Shvetsii ta Ukraini“ [Tax system as a tool for motivating business development in Sweden and Ukraine]. Visnyk Zaporizkoho natsionalnoho universytetu. Seriia «Ekonomichni nauky», no. 1 (2017): 71-77.
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