Tax competitiveness as a population benefit indicator

Nieizviestna, Оlena and Нєізвєстна, Олена Володимирівна and Неизвестная, Елена Владимировна and Ovcharenko, Kateryna and Овчаренко, Катерина Віталіївна and Овчаренко, Екатерина Виталиевна and Hrebeniuk, Inna and Гребенюк, Інна Володимирівна and Гребенюк, Инна Владимировна (2019) Tax competitiveness as a population benefit indicator. Ефективна економіка (2). ISSN 2307-2105


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The article is devoted to the study of the impact of the country tax competitiveness on the welfare of the population. It is stressed that the tax competitiveness of the state is an integral part of its sustainable economic development and is a guarantee of growth of the branches of trade potential. But, considering its importance at the level of the state only, not taking into account international relations, it should be noted that it also affects the level of general well-being of the population. The authors investigate and analyze the level of taxation of individuals’ incomes and the ratio of minimum wages to the subsistence minimum. It was established that the tax burden on official salaries from 2013 onwards gradually increases and from 2017, regardless of the amount of accrued wages, it makes up 19.5% for all citizens. It can be concluded that in recent years in Ukraine, the tax burden on labor income of all stratum has a tendency to increase. At the same time, the tax burden on low incomes in Ukraine is actually higher in Ukraine than in many EU countries. The authors outline measures that need to be implemented in order to maximally approximate the domestic tax system to European and international standards.

Item Type: Article
Uncontrolled Keywords: taxes, tax system, tax competition, taxation of individuals’ incomes, consumer price index, welfare level
Subjects: Research materials > Journal articles
Research materials > Journal articles > Management and Administration
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation
Depositing User: Адміністратор репозиторію
Date Deposited: 14 May 2020 10:29
Last Modified: 14 May 2020 10:29

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