4 research outputs found
ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY
The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation. In terms of macro-financial stability for the purpose of strategic analysis, the macroeconomic category of tax burden and its fiscal efficiency in terms of direct and indirect taxation is considered. Tax burden indicators at a macro-level quantitatively measure the total level of tax payment and pumping up the budget. Based on the analysis of tax burden it is found that in Ukraine the major fiscal function is performed by consumption taxes (indirect taxes). The methodological principles of the diagnostics of tax burden influence on macro-indices of economic stabilization are as follows: selecting parameters of monitoring tax burden state and fiscal burden efficiency; the assessment of an impact on fiscal efficiency on macro-indices. To prognosticate the efficiency of fiscal burden performance in terms of indirect taxes linear and exponential trend equations are calculated. In terms of the analysis of macro-financial stability the usage of tax rates of indirect taxes as indicators of fiscal efficiency provides sufficient reasons for the conclusions regarding long-term trends of pumping the budget
Kszta艂towanie innowacyjnej gospodarki: zasady inwestycji w edukacyjny potencja艂 rozwoju
The purpose of this article is to investigate peculiarities of educational potential investment in the context of Ukraine's population. This paper focuses on the analysis of the growth rate of total education expenditure, the tendency of changes of total education expenditure indicators in Ukraine in 20072015. This paper aims at comparing the cost structure according to financing agents and sources. We also analyse the number and enrolment of students in higher educational establishments according to state financing. Moreover, this paper defines the basic problems of the current system of education financing in Ukraine and the ways of its elimination.Celem niniejszego artyku艂u jest zbadanie cech edukacyjnego potencja艂u inwestycji w kontek艣cie ludno艣ci Ukrainy. Artyku艂 po艣wi臋cony jest analizie tempa wzrostu ca艂kowitych wydatk贸w na edukacj臋 i tendencji zmiany zagregowanych wska藕nik贸w wydatk贸w na edukacj臋 w Ukrainie w latach 20072015. Przedstawiono struktur臋 koszt贸w finansowania oraz przeanalizowano ilo艣膰 student贸w w uczelniach wy偶szych, zgodnie z pa艅stwowym finansowaniem. Okre艣lono podstawowe problemy istniej膮cego systemu finansowania edukacji w Ukrainie i sposoby ich rozwi膮zywania
ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY
Abstract:
The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax
system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation. In
terms of macro-financial stability for the purpose of strategic analysis, the macroeconomic category of tax burden and its fiscal
efficiency in terms of direct and indirect taxation is considered.
Tax burden indicators at a macro-level quantitatively measure the total level of tax payment and pumping up the budget.
Based on the analysis of tax burden it is found that in Ukraine the major fiscal function is performed by consumption taxes
(indirect taxes).
The methodological principles of the diagnostics of tax burden influence on macro-indices of economic stabilization are as follows:
selecting parameters of monitoring tax burden state and fiscal burden efficiency; the assessment of an impact on fiscal efficiency on
macro-indices. To prognosticate the efficiency of fiscal burden performance in terms of indirect taxes linear and exponential trend
equations are calculated. In terms of the analysis of macro-financial stability the usage of tax rates of indirect taxes as indicators of
fiscal efficiency provides sufficient reasons for the conclusions regarding long-term trends of pumping the budget