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Fiscal efficiency of taxation enterprises’ income

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  • Kateryna Kopchynska

    (National University of the State Tax Service of Ukraine, Irpin’)

Abstract

The article reveals the essence of tax policy concerning income tax, assess its impact on economic performance, analysis the dynamics of tax revenues on enterprise income tax and the role in the formation of revenues of the Consolidated Budget of Ukraine is defined. The total rate of the tax burden and income tax burden is calculated, the attractiveness of the domestic tax system in comparison with the tax systems of other countries is estimated.

Suggested Citation

  • Kateryna Kopchynska, 2013. "Fiscal efficiency of taxation enterprises’ income," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 4, pages 25-27, April.
  • Handle: RePEc:uje:journl:y:2013:i:4:p:25-27
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