PROSPECTS OF REFORMATION OF INCOME TAX IN A TAX ON THE SHOWN OUT IN UKRAINE

In the article general description of income tax is given in Ukrainian realities, including the partition of tax load, level of receivabless in the state budget and numerous problems related to his administration. The analysis of European models of taxation of profit of enterprises is carried out with the aim of implementation in tax politics of Ukraine. Also considered prospects of reformation of this tax in a tax on the shown out. Found out, as transformation of tax will influence on subjects of economic activity and on the whole economy of country.