Zherevchuk Y. Fiscal potential of income taxation

Object -a system of economic relations that arise in the process of income taxation of individuals and legal entities; goal - theoretical reasoning of formation and implementation of fiscal potential of income taxation and working out of recommendations, aimed at finding reserves for its further development; methods - scientific abstraction and generalization, historical, analysis and synthesis, economic and mathematical forecasting; novelty - the notion of ,,fiscal potential income taxation" was introducted for the first time, in the meaning of the greatest possible amount of revenue from the administration of income taxes for a certain period of time; results - reasoning of scientific and practical recommendations aimed to improve income taxation for its fiscal potential increase; introduced into scientific activities of National University of State Tax Service of Ukraine, into Vasylkivska Joint State Tax Inspection in Kyiv region, into the preparation of scientific and practical commentary to the Tax Code of Ukraine; field - economic.