Personal income tax: practice and problems of management in local budgets of Ukraine
نویسندگان
چکیده
منابع مشابه
ICT and Personal Income Tax Control in Ukraine
The fiscal authorities use ICT for PIT compliance monitoring. But the formed electronic database is not available to detect income that is paid unofficially. In the result, the great part of individuals’ income is not taxed and the fiscal authorities cannot reveal it. For this purpose, it is necessary to connect the electronic databases of all tax agents. Especially it is important for the fisc...
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The budgetary capacity with the tax component as its key aspect is the basis for forming local budgets of a territorial community. The paper outlines the methods for diagnostics of the budgetary capacity of territorial communities by revenues aimed at providing a comprehensive quantitative and qualitative assessment of the status, strengths, and weaknesses of the economy of an administrative-te...
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ژورنال
عنوان ژورنال: INNOVATIVE ECONOMY
سال: 2019
ISSN: 2310-4864,2309-1533
DOI: 10.37332/2309-1533.2019.5-6.24