TAX POLICY

SHVABIY Kostiantyn ¹

¹The University of the State Fiscal Service of Ukraine
OrcID ID : https://orcid.org/0000-0002-4837-391X

Fiscal efficiency of personal income tax

The article shed the light on the problem of fiscal efficiency of personal income tax in Ukraine. The study has found that fiscal efficiency of PIT is low. Loss of fiscal efficiency due to uneven distribution of tax burden on a scale and sources of income. It is shown that the wealthiest citizens can perform to minimize tax liabilities by the artificial manipulation of the tax status of the source of income.

Keywords:tax, income, source of income, the income scale, fiscal efficiency of taxes, the tax burden, the effect of income diversification.

SHVABIY K. . Fiscal efficiency of personal income tax / K. . SHVABIY // Фінанси України. - 2012. - № 3. - C. 31-37.