| Article | On Applying the Concept of Personal Exemption of Citizens |
|---|---|
| Authors |
Hres N.
|
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 11 / 2013 |
| Pages | 360 - 365 |
| Annotation | The article encloses the results of researching chronology of extending a concept of personal exemption of citizens over institutional environment; peculiarities of current personal exemption of citizens are shown; basic definitions of such concepts as «personal exemption» and «personal exemption of citizens» are explained; common features and differences for such concepts as «personal exemption» and «social tax deduction» are identified; institutional background concerning the expediency of «personal exemption» and «social tax deduction» concepts simultaneous use is given. It is highlighted that the majority of regulatory acts are drawn up in contravention of many rules and demands of Ukrainian language without taking into account contents of interrelated documents. |
| Keywords | personal exemption, personal exemption of citizens, social tax deduction. |
| References | |
| Electronic version | Download |