Browsing by Author "Shevchuk, Kostyantyn"

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    The role of taxation in the formation of individual investment strategies in the Ukrainian financial services market
    (Східноєвропейський центр фундаментальних досліджень, 2019) Slavkovа, Alla; Славкова, Алла Аркадіївна; Славкова, Алла Аркадьевна; Shevchuk, Kostyantyn
    This article deals with pragmatic aspects of taxation of individuals' incomes in the financial services market. On example of Ukrainian tax system the effect of tax factors on the investment behavior of individuals is researched. The peculiarities of taxation of individuals' income in different segments of financial services market of Ukraine are disclosed. The discrepancy between the existing practical approaches to the taxation of individuals' incomes in the financial services market of Ukraine to the principle of equity in taxation is established.