Starodub D. Legal regulation of personal income declaration: comparative analysis of Ukraine and CIS countries

The study is devoted to the comparative analysis of legal regulation of personal income declaration in Ukraine and CIS countries. The features of formation of tax declaration were identified and the stages of development of declaration in Ukraine and CIS countries were analyzed. The content of the concepts of "tax return", "tax declaration" and "anti-corruption declaration" was specified. The range of subjects of tax and anti-corruption declaration was determined. The author analyzes the normative legal acts governing the legal regulation of declaration of personal income, income of individual entrepreneurs and persons who carry out independent professional activities and anti-corruption declaration in Ukraine and CIS countries. The prospects of further development of legal regulation of personal income declaration in Ukraine by introducing compulsory declaration of personal income and the subsequent transition to the use of pre-filled returns were studied.