The peculiarities of taxation of the physical persons’ income in the developed countries, where one of the two systems of the citizens’ income taxation is mostly used: schedule (Great Britain, Italy) and global (USA, France, Germany, Japan and others) have been investigated.
foreign experience, profits of population, tax system, tax on profits of physical persons
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Bezpalko, I. R. (2009). Dosvid opodatkuvannya dokhodiv fizychnykh osib u zarubizhnykh krayinakh [Experience of Taxation of Profits of Physical Persons in Foreign Countries]. Rehional'na ekonomika - Regional Economy, 52(2), 256 p. [in Ukrainian].