Abstract and keywords
Abstract (English):
Tax on income of physical persons (hereinafter - PIT) as the most affecting the material well-being of citizens have repeatedly been subjected to drastic methodological changes, having been proportional, differentiated, with simple and complex progression rate. All changes emphasize the need to find a balance interests of the state and citizens in the income taxation.

Keywords:
The tax on personal income, effective administration, taxation, income, insurance payments
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References

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