Economy, finances, management: Topical issues of science and practical activity


Issue №: 3 (31)

Published: 2018.04.12

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.

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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.

Keywords: accounting, taxation, personal income tax, documenting, tax rebate, taxable income, salary, resident individual.

List of references

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2. Derzhavna tsilova sotsialno-ekonomichna prohrama budivnytstva (prydbannia) dostupnoho zhytla na 2010 - 2017 roky, zatverdzhena postanovoiu Kabinetu Ministriv Ukrainy vid 11 lystopada 2009 roku № 1249 (chynna zghidno postanovy KMU vid 26 kvitnia 2017 r. № 294).

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6. Onufryk M.S. Pilhove opodatkuvannia fizychnykh osib v Ukraini: normatyvno-pravovyi kontekst / M.S. Onufryk // Finansove pravo . – 2013. – № 2. – Pp. 15-17.

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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9. Podatok na dokhody fizychnykh osib: Navch. posib. / Pravdiuk N.L., Podolianchuk O.A., Ishchenko Ya.P., Liubar O.O.; Za red.. N.L. Pravdiuk. Vinnytsia: TOV “Firma “Planer”, 2012. – 168 p.

10. Poriadok zdeshevlennia vartosti ipotechnykh kredytiv dlia zabezpechennia dostupnym zhytlom hromadian, yaki potrebuiut polipshennia zhytlovykh umov, zatverdzhenym Postanovoiu Kabinetu Ministriv Ukrainy vid 25.04.2012 r. № 343.

11. Pro zatverdzhennia formy podatkovoi deklaratsii pro mainovyi stan i dokhody ta Instruktsii shchodo zapovnennia podatkovoi deklaratsii pro mainovyi stan i dokhody, zatverdzheno nakazom Ministerstva finansiv Ukrainy vid 02.10.2015 № 859.

12. Pro osvitu: Zakon Ukrainy vid 05.09.2017 № 2145-VIII [Elektronnyi resurs]. – Rezhym dostupu : http://zakon0.rada.gov.ua.

13. Terytorialni orhany DFS u Vinnytskii oblasti [Elektronnyi resurs]. – Rezhym dostupu : http://vin.sfs.gov.ua.

14. Tkachenko N.M. Podatok na dokhody fizychnykh osib, yoho systemne zrostannia ta vplyv na riven zhyttia naselennia / N.M. Tkachenko, N.O. Ilienko // Ekonomichnyi visnyk Donbasu. – 2017. – № 2. – Pp. 113-120.

15. Iurchyshena L.V. Podatok na dokhody fizychnykh osib: mekhanizm stiahnennia ta dzherelo dokhodu biudzhetu Ukrainy / L.V. Yurchyshena // Finansy, uchet, banky. – 2016. – Vol. 1. – Pp. 215-224.

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About journal

Topics of the 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


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

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).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

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.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

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)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "