Riadinska V. Legal Support of the Formation and Development of the System of Personal Income Taxation in Ukraine.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0515U000937

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

27-11-2015

Specialized Academic Board

Д 26.732.01

State Research Institute of the Ministry of Internal Affairs of Ukraine

Essay

Thesis is devoted to the complex research of legal problems of the formation and development of the system of personal income taxation in Ukraine. An actuality of the research is substantiated with the need of the formation of personal income taxation in Ukraine, which would take into account the social function of the state, serve as a regulator of personal incomes differentiation, as well as provide social justice of the taxation of such kind of incomes. In the research author's interpretation of the concepts of "taxation system" "system of taxation of personal income," "individuals-taxpayers", "personal income", "active income", "passive income", "family" (for tax purposes), "family tax" are given.

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