THE HISTORIOGRAPHY OF THE PUBLIC FINANCIAL CATEGORY «INCOME TAXPAYER»

The author presents a retrospective analysis of scientific views on the legal category «income taxpayer». The author examines the positions in regards of the legal determination of an individual financially-obligated towards the state individual. Historical periods of genesis and development of scientific regulations on the legal category «income taxpayer» are researched in the article. Conclusions are made about the level of research of this question. Also, were researched the historical aspects of the emergence and development of the legal status of the taxpayer on income in Ukraine. The taxation of personal income was conditioned primarily by the need for mobilization of financial resources necessary for the creation of modern centralized funds of the state and by the practice of introducing income tax in XIX century in Western Europe. This tax became the basis for building the tax system of the early twentieth century. During Soviet times, the taxation of individuals existed as an objectively existing reality, which was not properly grounded at the scientific level. This was due to a number of objective factors, among which: political regime, planned economy, changing legislation and so on. With the advent of Ukrainian independence, scientific views were directed at the Western European tax system and the relevant legal provisions regarding the legal status of taxpayers. Active scientific research has made it possible to lay the foundation for modern tax law of Ukraine.