Parkhomenko-Tsirotsiyants S. The legal regulation of physical persons income taxation in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U002832

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

25-06-2005

Specialized Academic Board

Д 41.086.01

National University «Odessa Law Academy»

Essay

The thesis represents analysis of legal regulation of individual income taxation in Ukraine. The concept of individual income tax, its legal nature, place and role in the system of taxes in Ukraine are determined in the research. The elements of this tax are defined, the object of taxation and tax capacity of physical persons are studied. Practical recommendations concerning improvement of legal regulation of the above mentioned tax and the mechanism of its imposing are proposed in the research. The thesis contains complex analysis of tax legislation norms.

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