Tax on income of individuals, its systemic increase and impact on living standards of population

Researched the introduction of "Income tax", "Tax on income of individuals" in Ukraine, their changes for the period 2003 - 2016. Determined changes "Single social exemption" to "non-taxable minimum". Researched the process of increasing tax rates on personal income; retentions of the single social contribution (SSC); setting tax rates on personal income; minimum amount of income from which is charged SSC, and setting the tax rate from January 1, 2016.