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Main directions of improvement of the tax load distribution in Ukraine


Corporate Profit Tax and Income Tax are investigated in terms of their impact on the gap between labor and capital tax burden in Ukraine and rest of the world. Effects of dual income tax system in Scandinavian countries, Uruguay and Spain are analyzed. Selected issues of tax rates differentiation of labor and capital income in Ukraine are considered. Fiscal Efficiency ratio of Ukraine’s Corporate profit tax is evaluated in order to argue for its statutory tax rate reduction

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