Shcherba K. Fiscal instruments of income regulation in the economy of Ukraine.

The nature and range of fiscal instruments and their role in the personal income regulation are disclosed in the dissertation. Analysis of the normative and legal base of the personal income regulation in Ukraine is made. The dynamics of functional income distribution and family income distribution is investigated. By means of the decomposition of the Gini coefficient, sources of income, which cause the biggest influence on increasing inequality in the income distribution, are revealed. Analysis of the foreign experience of using tax and transfer instruments of the personal income regulation. Directions for improvements of the transfer system and personal income taxation in Ukraine are proposed.