Yurii, S. I., & Kizyma, T. O. (2010). Opodatkuvannya dokhodiv simyi: sutnist' ta neobkhidnist' zaprovadzhennya v Ukrayini [Family Income Taxation: Essence and Necessity of Introduction in Ukraine]. Rehional'na ekonomika - Regional Economy, 57(3), 165-171. [in Ukrainian].

Authors

Resume

The necessity to change the philosophy of personal income taxation in Ukraine in context of transition from individual income taxation to family income taxation is considered. The basic stages of income taxation reform in the light of advanced foreign experience are proposed.

Keywords:

individual income taxation, tax-free allowance, progressive scale of taxation, French model of family income taxation