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Title: Правове регулювання декларування доходів фізичних осіб: ретроспективний аналіз
Other Titles: Legal regulation of tax declaration of personal income: a retrospective analysis
Authors: Стародуб Д.М.
Starodub D.M.
Keywords: податкова декларація
податкова система
податок на доходи фізичних осіб
tax declaration
tax system
personal income tax
Issue Date: 2014
Publisher: Ірпінь
Citation: Стародуб Д. М. Правове регулювання декларування доходів фізичних осіб: ретроспективний аналіз / Д. М. Стародуб // Фінансове право. – 2014. – № 4 (30). – С. 36–38.
Abstract: У статті проведено ретроспективний аналіз правового регулювання декларування доходів фізичних осіб. Наголошено на тому, що податкове декларування безпосередньо пов’язане з розвитком фінансової звітності, яка стала основою для наступного контролю податковими органами належної сплати податку.
The article is devoted to a retrospective analysis of tax declaration of personal income. The tax declaration is directly connected with the development of the financial statements that became the basis for subsequent control by the tax authorities on the point of payment of taxes to the full extend. The history of taxation was created through trial and error, and it continues today. For Ukraine there were errors of Prince Igor and Olga’s reforms, the establishment of financial institutions of the Russian Empire and attempts to create a Ukrainian State by Directorate and by hetman P. Skoropadskyi, the times of the USSR and the Declaration of Independence, creation and reforming of its own tax system. Revolutionary events in October 1917 prevented Russia from developing tax declaration of personal income, while US citizens had already been submitting declaration on form 1040 (return of annual net income of individuals) since1913. Declaration of income in the independent Ukraine became a reflection of the tax system, and has to become one of the key elements of citizen’s control over the state in the implementation of its functions.
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