Теоретичні підходи до визначення доходу як економічної категорії та об’єкта оподаткування
Theoretical approaches to the definition of income as economic category and object of taxation

Summary/Abstract: The subject of this article is the income as an economic category and object of taxation.The aim of the research is to disclosing the nature of the socio-economic phenomenon as income and determining its effect onvarious aspects and processes in the country and the life of an ordinary individual.The methodological basis of the study is the system of general and specific research methods, such as systems analysis,synthesis and abstract-logical method. Based on system-analytical method were made theoretical generalizing of scientific views ofnational and foreign scientists to determine the nature of income, and outlines the basic theory of personal income tax. The methodof synthesis used for forming own vision of income as measuring of the welfare of citizens and their participation in economicreproduction and abstract logic method – for forming conclusions.The article presents the achievements of foreign scientific schools in the history of economic theory and study of the characteristicsof income distribution among households.Areas of application results are finance and economics.The study was concluding that differences in the interpretation of income by scientists at the macro and micro levels (nationalincome, state income, corporate income, household income, personal income etc.) causes permanent scientific debate, so the singledefinition of «income» does not exist. Also was pointed that each country has its own unique system of taxation with even theexistence of a common theoretical bases of personal income tax.

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