Summary
Golovashevych O.O. The legal regulation of physical persons income taxation in Ukraine. – Manuscript.
The dissertation on competition of scientific degree of the candidate of jurisprudence on a speciality 12.00.07 – administrative law and process; the financial right; the information right. – national law academy of Ukraine named after Yaroslav Mudriy, Kharkiv, 2008.
Dissertational research is devoted to legal regulation of the taxation of physical persons incomes in Ukraine. In this manuscript the legal nature of the tax from incomes of physical persons, its place and a role in system of the taxation of Ukraine is defined. By disclosing of the separate parties of each element of a legal mechanism of the tax from physical persons incomes as on national, and to the foreign legislation, specificity of this tax lever and disclosed possibility of application of foreign experience under the physical persons taxation in national conditions is opened.
As a result of the spent analysis of the operating and perspective Ukrainian legislation in this occasion practical recommendations concerning improvement of legal regulation of payment of the tax from physical persons incomes have been offered.
Keywords: the tax from physical persons incomes, the taxation, tax capacity, the tax agent, object of the taxation, the tax credit, the taxation of percent on the hypothecary credit.
Відповідальний за випуск:
кандидат юридичних наук, доцент Перепелиця М.О.
Підписано до друку 02.04.08. Формат 60х90/16
Папір офсетний. Віддруковано на ризографі.
Умовн. друк. арк. 0,7. Облік.-вид. Арк. 0,9.
Тираж 100 прим. Зам. № 3145
Друкарня Національної юридичної академії України
Імені Ярослава Мудрого