Bezpalko I. Development of Individual Incomes Taxation System in Ukraine

Object: The system of taxation of income of natural persons in Ukraine. Objective: To study the theoretical and methodological foundations of building a system of income taxation of individuals and develop proposals for improving the administrative and regulatory actions of state tax policy income tax. Methods: factor analysis, comparative analysis, correlation and regression, forecasting, expert assessments of mathematical modeling. Results: The first proposed mechanism of state control over the conformity of the declared income and expenditures for the acquisition of property by all taxpayers in order to enhance the processes of incomes deshadowing, improved methodological approaches to reforming the tax system based on the following principles complement income taxation of individuals, as a totality, availability, and lucrative tax. Use: in the activities of the State Tax Inspectorate in the Shevchenkivsky and the Frankivsky districts of Lviv, in the learning process of the Ukrainian Academy of Printing.