Abramchenko N. Regulatory policy regarding personal income tax

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U004899

Applicant for

Specialization

  • 08.00.03 - Економіка та управління національним господарством

28-11-2016

Specialized Academic Board

Д.17.127.01

Essay

The essence and objectives of state tax policy toward regulating individual income tax was considered in the thesis. The role of the tax on personal income in the system of decentralized governance was defined. The state policy on personal income tax in general was studied. The peculiarities of simplified tax system for individuals - entrepreneurs as a means of state support for small business development in Ukraine was considered

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