Shevchuk I. Tax mechanism of person's incomes at the market economy

Research object: the process of taxing the incomes of natural persons. Research aim: the generalization of theoretical and methodical foundations of the mechanism of taxing the incomes of natural persons and elaboration of proposals as to its improvement in the direction of strengthening the fiscal and regulatory potential under market conditions. Methods: abstract-and-logical, calculation-and-constructive, statistical-and-economic and those of comparative analysis, and analogy. Theoretical and practical results: the paper investigates the complex of theoretical questions as to the improvement of methodological approaches to the determination of the income, which is subject to taxing and tax planning. The foundations of the mechanism of taxing the incomes of natural persons have been generalized and the proposals as to its improvement in the direction of strengthening the fiscal and regulatory potential have been worked out. Scientific novelty: the author suggest introducing the combination technologies of tax collection from the incomes of natural persons at which the taxatiam mechanism will depend on the specifics of income acquisition, namely the application of the incremental tax scale for earned revenues will combine with the proportional rate for others. The paper determines the fiscal potential of taxing the incomes of natural persons as the complex of organizational, legal and economic measures aimed at the use of available and hidden possibilities of tax collection from personal incomes and substantiates the importance of the regulatory potential of taxing the incomes of natural persons. Degree of introduction: the main results have been introduced and are used in the practical activities of the Associated tax inspection in the city of Zhytomyr and the state tax Administration in Zhytomyr oblast. Efficiency: the main results of the research will promote the raining of tax revenue to the local budget and the social justice of personal taxation. Sphere and field of application: practical activitiesof the taxation bodies on administrating taxes from the incomes of natural persons.