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
Citations
Yuriy, S. I., Krysovatyy, A. I., & Koshchuk, T. V. (2010). Suchasni tendentsiyi rozvytku yevropeys’koho opodatkuvannya ta novitnya paradyhma podatkovoyi polityky v Ukrayini [Modern trends in European taxation and the latest paradigm of tax policy in Ukraine]. Ternopil: Ternopil National University of Economics. [in Ukrainian]. {re2020.04.086.005}
УКР 
ENG
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].