Tax burden as a tax policy management efficiency criterion

Каминський, Павло Дмитрович and Kamynskyi, Pavlo (2015) Tax burden as a tax policy management efficiency criterion. Торгівля і ринок України (38). pp. 173-182. ISSN 2079-4762

Preview

Text Kamynskyi_article_27_11_2015.pdf Download (816kB) | Preview

Abstract

The objective of the article is Ukraine tax policy conducting theoretical principles clarification, business entities tax burden general indicator determination, recommendations for its optimization formulation, and creating favorable conditions for the development of national economy. The research is based on the scientific methods of epistemology:theoretical generalization, analysis and synthesis, methods of graphic, statistical and mathematical analysis. The tax policy essence is considered, its impact on the economy is determined; аpproaches to the "tax burden" definition, its optimal level for economic development are investigated. The assessment and comparison of tax burden calculation are carried out, its dynamics is traced, a comparative assessment with those indicators of developed countries is conducted.

Actions (login required)

View Item