Evaluation of revenue forecasting of personal income tax for 2019-2021

This publication analyzes the methodology for the personal income tax revenue forecasting in Ukraine. The basic principles and procedural aspects of making forecast of the personal income tax are considered. Paper presents personal income tax forecast estimation results according to the official forecasting methodology, approved by the Order of the Ministry of Finance of Ukraine dated December 24, 2010, No. 1646. The study revealed a discrepancy between the forecast indicators of the Ministry of Finance of Ukraine for 2019-2021 and the results of OFEA’s evaluation, that do not exceed 1.1%.

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