Issue №: 3 (31)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
TAX ABATEMENT ON PERSONAL INCOME TAX: APPLICATION PROCEDURE AND DOCUMENTARY ASSIGNMENT
PLAKHTII Tetiana – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008 Vinnytsia, 3, Soniachna Str., e-mail: taniprof@i.ua).
The article is devoted to the urgent issues of applying tax abatement on the personal income tax for study at higher and secondary educational institutions; for payment of the interest amount on a mortgage; for insurance payments; for vehicle re-equipment; for construction of affordable housing, etc. Peculiarities of taxation of tax abatement transactions, which results in a partial return of the paid commitments to the budget, are disclosed.
Legislative regulation of the transactions determining tax abatement on the personal income tax is presented.
In the course of the research there have been revealed certain features that arise when used by a resident individual who receives income in the form of wages, what made it possible to specify classification of the documents that enable to take advantage of the right for a tax abatement on the basis of such characteristic as “type of expenditure”. This makes it possible to draw attention of those payers who have the right for a partial refund from the budget of the PIT commitments paid during the reporting period to the features of this mechanism. At the same time, it is necessary to have the possibility of the partial PIT refund due to obtaining complete information on the sequence of actions that must be performed by the payer having supporting documents.
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
