Schwabiy K. Modernization of personal income taxation's system of Ukreine.

Object - personal income tax's system in the conditions of globalization and comprehensive market transformation; purpose - development of theoretical and methodological bases, scientific and practical recommendations aimed to the modernization of personal income tax's system in the conditions of globalization and comprehensive market transformation; methods - scientific research, economic analyze and synthesis, international comparative analyses, retrospection, grouping, statistical sample, math modeling, structural and function elaboration; novelty - first presented meaningful interpretation of the second derivative of the utility function of the individual; formulated the basic macroeconomic equation "GDP of shadow sector's economy"; introduce the concept of marginal values of income inequality as a geometric continuum between the Lorenz curve and the boundary potential values of income inequality; developed a method of quantification of the tax and fiscal risks; results main points and findings have practical value for solving the tasks associated with the modernization of the system of taxation of income of the population of Ukraine; implemented by Ministry of finance of Ukraine, State Tax Services of Ukraine, State Committee of Ukraine for Regulatory policy and Entrepreneurship, National University of State Tax Services of Ukraine in the teaching process; sphere - economic.