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Income tax on individuals as a tool impact population welfare

Oksana Khymych1 a_oksanka [at] ukr.net
Valentyna Shkilna2 valytkashkilna [at] gmail.com
  1. Department of Administrative and Financial Management, Lviv Polytechnic National University, Ukraine, Lviv, S. Bandery street 12
  2. Department of Financial, Lviv Polytechnic National University, Ukraine, Lviv, Gorbachevskogo street 18
Abstract 

Investigated the tax on personal income in Ukraine in modern conditions. Present briefly the major changes that occurred in the administration of personal income. Determined that there have been significant changes in the personal income tax. The study of changes in the personal income tax as a tool to influence the welfare of the population, we can conclude that the problem of raising living standards rise sharply in today's environment.

Keywords 
individual income tax
tax
tax administration
mechanism of levying tax
population welfare
References 

[1] Tax Code of Ukraine Law of Ukraine from 02.12.2010. № 2755-VI [Online]. Available: http://zakon2.rada.gov.ua/laws/show/2755-17/.

[2] On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on Tax Reform Law of Ukraine from 28.12.2014. №71-VIII [Online]. Available: http://www.golos.com.ua/ArtiTCU.aspx?id=370431.

[3] Taxation trends in the European Union: Data for the EU Member States, Iceland and Norway [Online]. Available: http://epp.eurostat.ec.europa.eu/cache/ITy_OFFPUB/kS-DU-13-001/EN/kS-DU-...

[4] Concept of reform Ukraine's tax system [Online]. Available: http://sfs.gov.ua/anonsi/7085.html