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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7. Plakhtii T.F. Osoblyvosti opodatkuvannia podatkom na dokhody fizychnykh osib operatsii iz pereobladnannia transportnoho zasobu zadlia vykorystannia alternatyvnoho biopalyva / T.F. Plakhtii, V.Iu. Drachuk // Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky. – 2016 . – №12. – Pp.71-80.
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
