Raіnova L. Personal Income Taxation in Terms of Social Equity and Efficiency

The dissertation is devoted to clarification of theoretical and methodological backgrounds of the personal income taxation in the terms of ensuring its conformity with two basic taxation principles - social equity and efficiency, determination of ways to solve this fundamental dilemma, as well as substantiation of scientific and practical recommendations aimed at increasing social equity and efficiency of the national system of personal income taxation in terms of contemporary challenges and priorities, in particular the determination the directions of its reforming under intensification of integration processes