Fiscal Aspects of the Functioning of the Electronic Declaration System of Citizens’ Income and Property in Ukraine

Abstract

The article investigates the basic aspects of the application of electronic tax declaration of individuals’ incomes and properties in Ukraine. The users’ algorithm of work with the system of electronic declaration of government officials’ property status is considered. The basic indicators of taxation of citizens’ income are analyzed. On the basis of this the forecast of fiscal losses from income taxation in the form of salary is calculated and constructed. The necessity to use more effectively the functional of electronic declaration system in taxation of individuals’ income is proved. The directions of improvement of electronic declaration system work in the context of verification, by the controlling bodies, of taxes payments on income and property by citizens are offered.