PIT; comprehensive income tax; dual income tax; flat tax system; tax return; tax administration
Abstract :
[en] The article is devoted to personal income taxation is a significant tax instrument to reduce population inequality. Categorizes personal income tax in types: comprehensive income tax, dual income tax, and flat income tax. Gives an overview of the multifaceted factors driving personal income tax reforms in EU countries and Ukraine and demonstrating how they are adapting tax systems to meet the demands of the modern era.
Disciplines :
Finance
Author, co-author :
NOVYTSKA, Nadiia ✱; University of Luxembourg > Interdisciplinary Centre for Security, Reliability and Trust (SNT) > SEDAN
Shvabii, Kostiantyn
✱ These authors have contributed equally to this work.
External co-authors :
yes
Language :
English
Title :
MODERN TRENDS IN PERSONAL INCOME TAXATION IN EU COUNTRIES AND UKRAINE
