Key words: Personal Income Taxation, tax base, shadow economy, purchasing power ofpopulation, living wage, personal exemption.SummaryIn the article authors consider the peculiarities of functioning of the mechanism ofPersonal Income Taxation in Ukraine. They analyze the problem areas in the systemof individual taxation, consider foreign experience of its existence and suggestways of improving activities of the mentioned mechanism.
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.