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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. 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.
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    5. Carlsson, Fredrik & Lundstrom, Susanna, 2002. "Economic Freedom and Growth: Decomposing the Effects," Public Choice, Springer, vol. 112(3-4), pages 335-344, September.
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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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