@misc{Mostovij_Andrìj_Personal_2020,
 author={Mostovij, Andrìj},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2020},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 language={ukr},
 language={eng},
 abstract={The tax system depends on many factors, one of the most important being the degree of implementation of each principle of tax law. The mechanism of managing the Ukrainian PIT is constantly criticized. The analysis of normative material gives grounds for the statement that one of the main problems of the PIT order is the interpretation of normative rules which are sometimes contradictory. The presented analysis focuses mainly on normative standards, providing for the concepts and legal status of the taxpayer, as well as the subject and basis of PIT taxation. The work is based on the positive experiences of European countries, in particular the Federal Republic of Germany. Special attention was paid to the issue of non-taxable amounts. The article justifies the thesis about the need to introduce into Ukrainian tax legislation the concept of the minimum amount not subject to PIT taxation. Another problem is the inclusion in Chapter IV of the Tax Code of Ukraine of the rules of taxation of natural persons as well as natural persons conducting business activity, at the same time the legislator sets a single rate, while there are different subjects and tax bases. For natural persons conducting business activity, the subject of taxation is pure annual income which consists of income that decreases for expenses related to receiving such income. For individuals other than those who run a business, there are two types of taxable items. First of all, it is income as well as pure annual income. The main difference between these concepts is the application of a tax discount. The tax discount provides for a reduction in the tax base for expenses that are mainly related to the social activity of a natural person, and not to his professional activity or expenses related to the receipt of such income. An important problem is also the lack of a clear definition of the subject and the tax base. Applying the same term to different legal concepts is in breach of the requirement of legal certainty. The Ukrainian statutory provisions on PIT also violate the requirements of European Union legislation. The prohibition of discrimination against taxpayers on the basis of nationality is one of the basic requirements contained in primary EU law. Citizenship may not be the basis for introducing additional obligations of the taxpayer. Reforms of the Ukrainian PIT should start with the name of the tax. The income tax of a natural person does not definitively specify the content of this tax, and also raises various types of problems when calculating and paying this tax.},
 title={Personal income tax in Ukraine: Problems of legal regulations},
 title={Opodatkuvannâ podatkom na dohodi fìzičnih osìb v Ukraїnì : problemi pravovogo regulûvannâ},
 keywords={Personal Income Tax, object, basis, subject, tax-free amount},
}