Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Mekhanizm Rehuluvannya Economiky

Authors help

  1. 1 Samusevych I. V.

Years help

  1. 1 2014

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Vyznachennya roli podatkovoho administruvannya u formuvanni podatkovoyi konkurentospromozhnosti krayiny

100%
Samusevych I. V.
Mekhanizm Rehuluvannya Economiky
|
2014
|
vol. 4 (66)
174-181
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.