Opis
I would like to enunciate two aims of the paper. The first is to determine whether harmonization of personal income taxation in the European Union countries
is possible and desirable and the second is to find out the main reference points
for transformation of an individual’s taxation system in European Union Countries. The assessment of the possibility and desirability of harmonizing this form
of taxation and find out the main reference points for transformation of an individual’s taxation system in European Union Countries has been limited (range
of research) to personal income of individuals who do not conduct any form
of business activity and it reflects the short and long-term run.
The subject of our research is personal income tax imposed on people who do
not conduct economic activities, taking into account its construction in tax systems of EU countries, challenges for the process harmonization and Contempo
rary Reference Points for Transformation of Physical Person`s Taxation System.
The object of research covers regularities, specificity and special features
of the personal income tax construction, taking into account the processes of globalization, micro and macro-economic challenges facing tax policy and pro-competitive and pro-social model of personal income taxation.
The paper objective formulated in such a way requires conducting a comparative analysis of personal income taxation systems in the European Union coun
tries, taking into account the specificity, common features and differences in in
come tax constructions in the surveyed countries as well as the areas, possibilities
and potential directions for harmonizing this form of taxation.
