ВЛИЯНИЕ ПРЯМОГО НАЛОГООБЛОЖЕНИЯ НА УРОВЕНЬ ЭКОНОМИЧЕСКОГО РАЗВИТИЯ СТРАНЫ

Автор

, кандидат экономических наук, доцент, Харьков, Маршала Бажанова, 17

В рубрике

Экономический анализ права;

Signed print

21.09.2018

Issues number

2018 - № 3 (34)

Page

105-118

Type of articles

Научная статья

Code UDK

336.226.1

ISSN print

2411-5584

Abstract

В статье рассматривается налоговая политика как важнейший фактор экономического развития страны и эффективный инструмент стимуляции активности хозяйствующих субъектов – физических и юридических лиц. Прослежена динамика доли прямых налогов в общем объеме налоговых поступлений в бюджет, систематизированы результаты влияния прямого налогообложения на экономическую активность в стране (ее населения, предприятий и института государства). Предложены методы оптимизации системы налогообложения Украины для стимуляции экономического роста.

Keywords

прямое налогообложение, косвенное налогообложение, хозяйствующие субъекты, ставка налога, фискальная политика, ВВП, индекс качества жизни.

Рецензент

Внешний рецензент

Article in PDF

105-118

Bibliography

1. Ahmad, N., Ahmad, A., & Yasmeen, K. (2013). The Impact of Tax on Economic Growth of Pakistan: An Ardl Approach. Journal of Basic and Applied Scientific Research, 3 ( 1 1 ) , 3 9 2 – 3 9 8 . Retrieved from https://www.textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%203(11)392–398,%202013.pdf.
2. Arnold, J. (2008). Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries. OECD Economics Department Working Papers, 643. Retrieved from https://www.oecd-ilibrary.org/docserver/236001777843. pdf?expires=1537350835&id=id&accname=guest&checksum=5B9102B4AA8A89B 27B1AD7C52DB2D40C.
3. Bernardi, L. (2005). Tax systems and tax reforms in new EU members. London; New York: Routledge.
4. Bernardi, L. (2008). Tax systems and tax reforms in Latin America. London; New York: Routledge.
5. Besley, T., & Persson, T. (2014). Why Do Developing Countries Tax So Little? Journal of Economic Perspectives, 28(4), 99–120. Retrieved from http://piketty.pse.ens.fr/files/ BesleyPersson2014JEP.pdf.
6. Branson, J., & Lovell, C. A. K. (2001). A Growth Maximising Tax Structure for New Zealand. International Tax & Public Finance, 8(2), 129–146. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.196.7860&rep=rep1&type =pdf.
7. Chigbu, E. E., Linus, E., & Appah, E. (2012). An Empirical Study on the Causality Between Economic Growth And Taxation in Nigeria. Current Research Journal of Economic Theory, 4(2), 29–38. Retrieved from http://maxwellsci.com/print/crjet/v4 29 38.pdf.
8. Edame, G. E., & Okoi, W. W. (2014). The Impact of Taxation on Investment and Economic Development in Nigeria. Academic Journal of Interdisciplinary Studies MCSER Publishing, Vol 3, 4, July. Retrieved from http://www.mcser.org/journal/index.php/ ajis/article/view/3091/3047.
9. Engen, E., & Skinner, J. (1996). Taxation and economic growth. National Tax Journal, 49(4), 617–642. Retrieved from https://www.ntanet.org/NTJ/49/4/ntj-v49n04p617- 42 taxation-economic-growth.pdf?v=%CE%B1&r=9333136145384471.
10. Ferede, E., & Dahlby, B. (2012). The impact of tax cuts on economic growth: Evidence from the Canadian provinces. National Tax Journal, 65(3), 563–594. Retrieved from https://www.ntanet.org/NTJ/65/3/ntj-v65n03p563-94 impact-tax-cuts-economic.pdf.
11. Gale, W., & Samwick, A. (2014). Effects of Income Tax Changes on Economic Growth. Tax policy center, September 9. Retrieved from https://www.brookings.edu/wp-content/ uploads/2016/07/09_Effects_Income_Tax_Changes_Economic_Growth_Gale_Samw. ick_.pdf
12. Gale, W., Krupkin, A., & Rueben, K. (2015). The Relationship between Taxes and Growth: New Evidence. National Tax Journal, 68(4), 919–942. Retrieved from https:// www.brookings.edu/research/the-relationship-between-taxes-and-growth-at-the-state-level-new-evidence/. 115
13. Han Wu, Ke Gao, & Ming Chen. (2017). A Study on the Optimization of Tax Structure from the Perspective of Economic Growth. International Journal of Business and Economics Research, 6(5), 9 3–9 9. Retrieved from http://www.sciencepublishinggroup.com/j/ijber.
14. Johansson, A., Heady, C., Arnold, J., Brys, B., & Vartia, L. (2008). Taxation and Economic Growth. OECD Economic Department Working Paper, 620. Retrieved from https:// www.oecd-ilibrary.org/docserver/241216205486.pdf?expires=1537352630&id=id&a ccname=guest&checksum=72E7AB0261A096A9BDCB042F27F11106.
15. Kalaš, B., Mirović, V., & Andrašić, J. (2017). Estimating the impact of taxes on the economic growth in the United States. Economic Themes, 55(4), 481–499. Retrieved from https://www.researchgate.net/publication/322719218_Estimating_the_Impact_ of_Taxes_on_the_Economic_Growth_in_the_United_States.
16. Katz, C. J., Mahler, V. A., & Franz, M. G. (1983). The Impact of Taxes on Growth and Distribution in Developed Capitalist Countries: A Cross-National Study. The American Political Science Review, Vol. 77, 4 (Dec.), 871–886. Retrieved from https:// www.jstor.org/stable/1957563?seq=1#page_scan_tab_content.
17. Ministry of Finance of Ukraine. (2018). Dokhody derzhbiudzhetu Ukrainy. [State Budget Revenues of Ukraine]. Retrieved from https://index.minfin.com.ua/ua/finance/budget/ gov/income/.
18. Myles, G. (2000). Taxation and Economic Growth. Fiscal Studies, 21(1), 141–168. Retrieved from https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475–5890.2000. tb00583.x.
19. Numbeo (2018). Database of user contributed data about cities and countries worldwide. Retrieved from https://www.numbeo.com.
20. Podatkovyj kodeks Ukrainy. [Tax Code of Ukraine]. (2018). Retrieved from http://zakon.rada.gov.ua/laws/show/2755–17.
21. Tax rates in Europe. (2018). Wikipedia. Retrieved from https://en.wikipedia.org/wiki/ Tax_rates_in_Europe.
22. The World Bank Group. (2017). Doing Business. Retrieved from https://gtmarket.ru/ news/2016/10/26/7312.
23. Turiansk, Yu. Y. (2014). Vliyaniye nalohov na ekonomycheskoye razvitiye Ukrainy i yeyo intehratsii v evropeiskoye prostranstvo [The impact of taxes on economic development of Ukraine and its integration into the European space]. European science review, Section 17, 252–256. Retrieved from https://cyberleninka.ru/article/n/vliyanie-nalogov-na-ekonomicheskoe-razvitie-ukrainy-i-ee-integratsii-v-evropeyskoe-prostranstvo.
24. UNECE Statistical Database. (2017). Retrieved from http://w3.unece.org/PXWeb2015/ pxweb/en/STAT/STAT__20 ME__2 MENA/01_en_MECCGDPExpPerCapY_r.px/ table/tableViewLayout2/?rxid=7c16f840 4901 4bfd-aaad-332dcc36f594.

Code DOI

10.31359/2411-5584-2018-34-3-105

CC BYЭта работа лицензирована Creative Commons –Attribution 4.0 International (CC BY 4.0)

Эта запись также доступна на: Английский, Украинский

04.09.2018