EVALUATION OF THE EFFICIENCY OF THE PERMANENT SYSTEM OF INCOME TAXATION IN UKRAINE

Abstract

The article examines the effectiveness of the current system of incometaxation in three aspects: stimulating, fiscal and administrative. It analyzes the rates of income tax in a number of countries, examines the dynamics of the share of income tax in the structure of tax revenues of the state, revenues of the state budget and GDP of the country. Prospects for reforming the income tax are considered.