Trends in Personal Income Tax in Ukraine (original) (raw)

The state of personal income tax in Ukraine was researched from fiscal perspective and in respect to decentralization. Despite permanent tax reforms, which lead to changes in tax design, and changes of proportions of distributions of PIT revenues among different budgets, personal income tax remains fiscally meaningful. Current personal income tax model in Ukraine has led to higher fiscal centralization. The analysis of the reforms of personal income tax in 2013-2017 showed that they were controversial. However, an adaptive approach to ensuring the fiscal sufficiency of the consolidated budget of Ukraine is positive.