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Distribution o Tax Load Between Factors of Production and Consumption Taking into Account the Process of Shifting of Taxation

Author

Listed:
  • Ivanov Yuriy. B.

    (Kharkiv National University of Economics)

  • Chumakova Olga A.

    (Kharkiv National University of Economics)

Abstract

The article justifies the need to consider the process of shifting the tax in the calculation of implicit rates on the factors of production and consumption. Proposed update to the EU methodology on the inclusion of social transfers employers in the tax burden on capital. A comparison of the proportion of taxes in the price structure with the implicit rate of consumption revealed the magnitude of transcriptions of the actual manufacturer of taxes to the buyer.

Suggested Citation

  • Ivanov Yuriy. B. & Chumakova Olga A., 2009. "Distribution o Tax Load Between Factors of Production and Consumption Taking into Account the Process of Shifting of Taxation," The Problems of Economy, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), issue 4, pages 79-84.
    • Handle: RePEc:idp:redpoe:y:2009:i:4:p:79_84
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