Groysman N. Benefits in personal income taxation: foreign experience and domestic practice

Object - financial relations arising from the taxation of personal income between the state and individuals; purpose - to justify the use of theoretical principles of tax exemptions in the taxation of personal incomes according to international practices, taking into account national circumstances and develop practical recommendations for their improvement in Ukraine; Methods - systematic and analytical, comparative, quantitative analysis of economic indicators, Economics and Mathematics; novelty - a set of tax incentives based on the allocation base (regulatory) structure of the tax on personal income in Ukraine singled out tax expenditures and established their compliance with applicable tax reporting, that the implementation of the results of the budget process will allow promptly implement measures of fiscal policy to a new methodological basis; results - recommendations for improving preferential personal income tax in Ukraine on the basis of international experience; Introduction - The Cabinet of Ministers of Ukraine; Main State Fiscal Service of Ukraine in Zaporizhia region; National University of the State Fiscal Service of Ukraine; industry - economic.