Mechanism of personal income taxation in the context of its fiscal efficiency

Abstract

In the qualification paper, the theoretical and legal foundations of personal income taxation were studied, elements of the taxation mechanism were systematized. An assessment of the fiscal efficiency of taxation of the incomes of natural persons in the context of consolidated, state and local budgets was carried out. The receipt of personal income tax in the regional section of local budgets of Ukraine was analyzed. The concept of improving the mechanism of fiscal efficiency of personal income taxation was developed, the fiscal efficiency of personal income tax receipts to local budgets was modeled, problems were identified and ways of solving personal income taxation were proposed.