Yarotska T. The system of personal income taxation and the ways of its improvement in Ukraine

The object is the financial relations which are formed between physical persons and the state in the process of taxation of personal income; the purpose is generalization of scientific results and the substantiation of recommendations in relation of perfection of the system of personal income taxation; methods - system analysis, comparisons, economic-mathematical, historically-genetic; novelty - the new approach to the social deduction of the personal income tax; results - can be used for system research of tax relations; are inculcated - by the Research Institute of Financial Law, by the Department of physical persons taxation of State Tax Administration of Ukraine; industry - economic, sphere of taxation.