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Do Couples Pool Their Income?
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ОЦІНКА ПОДАТКУ НА ДОХОДИ ФІЗИЧНИХ ОСІБ ЯК ФІСКАЛЬНОГО ПОКАЗНИКА (Assessing the Personal Income Tax as a Fiscal Indicator)
Hnydiuk, Inna
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2022
Ukrainian Abstract: Метою статті є дослідження фіскальної ефективності податку на доходи фізичних осіб (ПДФО). Доведено, що для спрощення адмініструван-ня ПДФО доцільним...
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