MODERN TRENDS IN PERSONAL INCOME TAXATION IN EU COUNTRIES AND UKRAINE
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Published:
Jun 20, 2024
Abstract
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.
How to Cite
Novytska, N., & Shvabii, K. (2024). MODERN TRENDS IN PERSONAL INCOME TAXATION IN EU COUNTRIES AND UKRAINE. Baltic Journal of Legal and Social Sciences, 54-59. https://doi.org/10.30525/2592-8813-2024-spec-4
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Keywords
PIT, comprehensive income tax, dual income tax, flat tax system, tax return, tax administration
References
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3. Fundamental Reform of Personal Income Tax OECD (2016). 140 p. Retrieved from https://doi-org.proxy.bnl.lu/10.1787/9789264025783-en Retrieved from: https://www-oecd-ilibrary-org.proxy.bnl.lu/taxation/fundamental-reform-of-personal-income-tax_9789264025783-en
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