МЕТОДИЧНІ ОСОБЛИВОСТІ ОБЛІКУ ТА АДМІНІСТРУВАННЯ ПОДАТКУ НА ДОХОДИ ФІЗИЧНИХ ОСІБ

Abstract

to identify its peculiarities and to determine possible changes caused by the war. It is found that the peculiarities of the methodology for accounting and administration of personal income tax include its clear regulation by regulatory and legislative documents. The amount of the subsistence minimum is of great importance, the level of which determines the granting of a social benefit. Changes in the subsistence level determine changes in benefits. Martial law also led to the introduction of a military personal income tax. It will be directed to the state budget for the needs of military defense of the country. Even in times of war, the state finds opportunities to increase the subsistence minimum and the minimum wage, which determines the methodological features of accounting and administration of personal income tax. The article can be used in the educational and research process of higher education institutions; in the work of agricultural enterprises; and in the work of the units of the Tax Service of Ukraine