NECESSITY OF STRENGTHENING THE FISCAL AND REGULATORY PRINCIPLES OF INDIVIDUALS INCOMES TAXATION IN UKRAINE

Abstract

Аbstract. The article characterizes the fiscal and regulatory aspects of taxation of individuals incomes in Ukraine, analyzes the filling of state and local budgets at the expense of personal income tax, as well as defines the main indicators characterizing the level of efficiency of taxation of individuals incomes in Ukraine. In order to improve the mechanism for collecting individuals incomes tax, it is proposed to extend the range of citizens' incomes, which will allow them to receive a tax social benefit. Based on the analytical calculations, the main suggestions and recommendations for finding ways to strengthen the fiscal and regulatory bases of taxation of individuals' incomes, which will enable the future welfare raise of the society to a qualitatively new level, are determined.