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Derginin Adı:
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Traektoriâ nauki
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Cilt:
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2016/2
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Sayı:
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8
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Makale Başlık:
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The optimal level of tax burden on payroll: estimation and prospects
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Makale Alternatif Dilde Başlık:
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Alternatif dilde başlık bulunmamaktadır. There is no article title in another language.)
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Makale Eklenme Tarihi:
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5.05.2016
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Okunma Sayısı:
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1
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Makale Özeti:
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This article examines citizens’ income taxation and institutional framework for charging a unified social tax as well as prospects for their development as a result of tax system reform in Ukraine.
The study determines the optimal level of tax burden on the payroll to enable both maximizing budget revenues and reducing shadow income level.
It also reveals the relationship between excessive taxation of payroll and the high level of the shadow economy resulted from inefficiency of existing tax rates and charging a unified social tax.
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Alternatif Dilde Özet:
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Alternatif dilde abstract bulunmamaktadır. (There is no abstract in another language.)
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