Starovoit L. State Regulation of Personal Income Taxation in The Context of European Integration.

The object of research is the process of state regulation of household income with the help of taxation tools. The dissertation is devoted to deepening of theoretical and methodical provisions and development of scientific and practical recommendations on improvement of the state regulation of incomes of the population from a salary with use of tools of the tax mechanism. The work summarizes scientific views on the role of the state in regulating household incomes, explores the theoretical foundations of the tax mechanism for regulating household incomes and its main tools, reveals the consequences of reforms implemented in Ukraine, which relate to the system of taxation personal income. A comparative analysis of the effectiveness of state regulation of personal income taxation in Ukraine and EU countries, identified systemic problems of the impact of tax instruments on their regulation, studied the fiscal effectiveness of personal income tax in Ukraine and identified the regulatory impact of this tax on the living standards. The strategic priorities of reforming the state regulation of personal income taxation in the conditions of intensification of European integration processes are substantiated, practical recommendations on improving the normative-legal component of the elements of the tax mechanism of personal income regulation are proposed and the model of changing the basic rate of personal income tax on wages. The results of the dissertation research were accepted for implementation by the Department of Finance of the Chernivtsi Regional State Administration and the Department of Regional Development of the Chernivtsi Regional State Administration.