Sidorovuch H. Taxation of incomes of physical persons: fiscal priorities and asymmetries of choice in personal tax management

оbject – the system of financial relations, that arise up between the state and physical persons in relation to taxation of their incomes, and them accordance to priorities of the personal tax management; aim – substantiation of theoretical and practical means of improvement in taxation of profits of physical persons; methods –history, inductive and deductive, philosophical; abstraction; results – are improved theoretical bases and worked practical recommendations to the improvement to taxation of income of physical persons; novelty – offered optimization ways of native evaluation system of taxation of profits of physical persons; implemented – in activity of fiscal organs; sphere – tax system;