EFFECTS OF PERSONAL INCOME TAX: THEORETICAL ASPECT
EFFECTS OF PERSONAL INCOME TAX: THEORETICAL ASPECT

Summary/Abstract: The purpose of this article is to study the issue of determining the effects of tax on the income of individuals. During the study of the study, the author’s approach to determining the tax effect was proposed, direct relationships between tax functions and tax effects were established, and the author’s vision was given regarding the definition and forms of manifestation of the fiscal and regulatory effects of the personal income tax. The research is based on a dialectical and systemic approach to the knowledge of economic phenomena and processes, which involves studying them in their relationship and interdependence. In the process of writing the work, the following scientific methods were applied: generalization, synthesis, analysis.

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