Scientific and practical journal
Regional Economy

Journal Regional Economy -- re2010.03.165

Repository of Institute of Regional Research Repository of Vernadsky Library 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].



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.


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

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