Slavkova A. Personal income taxation and ways to improve it in Ukraine

The thesis is devoted to the study of personal income taxation and its improvement in Ukraine. The genesis and main trends in personal income taxation are examined; scientific views on its economic nature, essence, functions, place and role are systematized. Components of personal income taxation are identified; individual income tax classification as an object and source of taxation is improved. Fiscal capacity analysis of personal income tax (PIT) is carried out. The results of the analysis demonstrate its fiscal efficiency and sufficiency. The factors determining the amount of revenue from PIT are identified and analyzed. The effectiveness of income tax administration is evaluated; PIT regulatory function in terms of tax exemptions is estimated. The tax burden on income population is studied. An optimal model of progressive assessment scale that creates parity between fiscal and regulatory functions of tax is proposed. The ways of improvements of personal income tax administration in terms of providing an individual approach to the support of high income taxpayers and harmonizing the interests of the taxpayer and the state are proposed. The ways of improving the control function of national fiscal authorities are identified.