Article authors

  • Frolova N. B.
    PhD. in Economics
    research fellow, department of public finances
    Institute for Economics and Forecasting National Academy of Sciences of Ukraine
    26, Panasa Myrnoho Str., Kyiv, 01011, Ukraine
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Economics

Main directions of improvement of the tax load distribution in Ukraine

Ukr. socìum, 2011, 3(38): 113-122
Language:
Ukrainian
https://doi.org/10.15407/socium2011.03.113
491
2
Article(UKR)(.pdf)

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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