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Reducing the Tax Burden in Ukraine: Changing Priorities

Author

Listed:
  • Paientko Tetiana

    (Kyiv National Economic University n.a. Vadym Hetman, Peremohy Ave, 54/1, Kyiv, Ukraine, 03057)

  • Oparin Valeriy

    (Kyiv National Economic University n.a. Vadym Hetman, Peremohy Ave, 54/1, Kyiv, Ukraine, 03057)

Abstract

Purpose: To determine the impact of changes in tax burden in Ukraine on the country’s economic freedom.

Suggested Citation

  • Paientko Tetiana & Oparin Valeriy, 2020. "Reducing the Tax Burden in Ukraine: Changing Priorities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(3), pages 98-126, September.
    • Handle: RePEc:vrs:jmbace:v:28:y:2020:i:3:p:98-126:n:4
    DOI: 10.7206/cemj.2658-0845.28
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    References listed on IDEAS

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    1. repec:bin:bpeajo:v:49:y:2019:i:2018-01:p:257-345 is not listed on IDEAS
    2. Victor Fedosov & Tetiana Paientko, 2017. "Ukrainian Government Bureaucracy: Benefits and Costs for the Society," Business and Management Studies, Redfame publishing, vol. 3(2), pages 8-19, June.
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    5. Berggren, Niclas, 2003. "The Benefits of Economic Freedom: A Survey," Ratio Working Papers 4, The Ratio Institute.
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    7. Doucouliagos, Chris & Ulubasoglu, Mehmet Ali, 2006. "Economic freedom and economic growth: Does specification make a difference?," European Journal of Political Economy, Elsevier, vol. 22(1), pages 60-81, March.
    8. David R. Agrawal & Dirk Foremny, 2019. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," The Review of Economics and Statistics, MIT Press, vol. 101(2), pages 214-232, May.
    9. Robert J. Barro & Jason Furman, 2018. "Macroeconomic Effects of the 2017 Tax Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 49(1 (Spring), pages 257-345.
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    11. Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2016. "Taxation and the International Mobility of Inventors," American Economic Review, American Economic Association, vol. 106(10), pages 2930-2981, October.
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    Citations

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    Cited by:

    1. Svitlana Boiko & Maryna Nehrey & Nadiia Davydenko & Viktor Karbivskyi, 2022. "Tax Sustainability in Ukraine: A Case of Agricultural Companies," Economies, MDPI, vol. 11(1), pages 1-25, December.

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    More about this item

    Keywords

    tax; tax reform; tax-to-GDP ratio; tax burden; index of economic freedom;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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