RATES AND DEDUCTIONS FOR INDIVIDUAL INCOME TAX AND THEIR IMPACT ON THE SOCIAL SITUATION OF THE POPULATION
The article deals with rates applied in individual income tax calculation concerning earned and dividend incomes. Statistic data study allows the author to conclude that there were created hothouse conditions for taxation of the dividend income. Therefore, the author suggests to impose progressive tax scale for it and to take into account taxpayers’ income when providing social and property-related tax deductions.