Features personal income tax interest

Authors

DOI:

https://doi.org/10.21564/2414-990x.124.52502

Keywords:

Taxation of personal income, income from interest

Abstract

This article analyzes the international experience and national laws personal income tax on interest. The elements of its legal framework provided by the own assessment introduction in Ukraine of tax on income from interest.

Author Biography

В. О. Рядінська, State Research Institute of MIA of Ukraine

Candidate of Law Sciences, Chief Researcher

Published

2013-03-02

How to Cite

Рядінська, В. О. (2013). Features personal income tax interest. Problems of Legality, (124), 133–140. https://doi.org/10.21564/2414-990x.124.52502

Issue

Section

Administrative and financial rules