Vyznachennya roli podatkovoho administruvannya u formuvanni podatkovoyi konkurentospromozhnosti krayiny

• Authors: Samusevych Iaryna V.

Title variants

EN

Identification the Role of Tax Administration in the Formation of the Tax Competitiveness of the Country

• Languages of publication: UK

Abstracts

EN

In order to determine the feasibility of using the quality of tax administration as a tool of international tax competition, it is necessary to research its relationship with indicators of the dynamics of mobile tax bases. Conducted research led to develop a tax administration quality index, which characterizes the attractiveness of the tax system of country from the standpoint of the taxpayer. Calculations performed to determine the connection between the quality of tax administration and the movement of mobile factors of production for Ukraine and group of countries of Central and Eastern Europe allowed to identify the presence of long-term impact of the quality of tax administration on tax competitiveness of country, which proves the relevance of the use of the quality of tax administration as a part of country tax attractiveness.

Keywords

EN

FOREIGN DIRECT INVESTMENTS; TAX; TAX ADMINISTRATION; TAX COMPETITION

• Publisher: Sumy State University, Business and Management Academy of Ukraine - Sumy regional branch and Publishing Company 'University Book'
• Journal: Mekhanizm Rehuluvannya Economiky
• Year: 2014
• Volume: 4 (66)
• Pages: 174-181

Contributors

author

Samusevych Iaryna V.

• Department of Banking Ukrainian Academy of Banking of the National Bank of Ukraine