Golovashevych O. The legal regulation of physical persons income taxation in Ukraine.

Dissertational research is devoted to legal regulation of the taxation of physical persons incomes in Ukraine. In this manuscript the legal nature of the tax from incomes of physical persons, its place and a role in system of the taxation of Ukraine is defined. By disclosing of the separate parties of each element of a legal mechanism of the tax from physical persons incomes as on national, and to the foreign legislation, specificity of this tax lever and disclosed possibility of application of foreign experience under the physical persons taxation in national conditions is opened. As a result of the spent analysis of the operating and perspective Ukrainian legislation in this occasion practical recommendations concerning improvement of legal regulation of payment of the tax from physical persons incomes have been offered.