THE MODELING OF THE DEPENDENCE OF THE CONSOLIDATED BUDGET OF UKRAINE FROM THE AGGREGATE TAX RATE

Authors

  • T. F. Myhailova Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • O. V. Pyskunova Kyiv national economic University named after Vadym Hetman, Kyiv, Ukraine
  • A. A. Zaikin Dnipropetrovsk state financial Academy, Ukraine

DOI:

https://doi.org/10.15802/stp2008/14911

Keywords:

Ukraine, tax rate, consolidated budget

Abstract

The Laffer curve for the economy ofUkraineon the basis of statistical data for the period from 1998 to 2006 has been constructed. Comparison of the average value of total nominal tax rate fixed inUkrainewith the optimum rate calculated by us has shown that the value obtained for optimum total nominal tax rate is four times less than the one established in Ukraine.

Author Biographies

T. F. Myhailova, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

T. F. Myhailova

O. V. Pyskunova, Kyiv national economic University named after Vadym Hetman, Kyiv

O. V. Pyskunova

A. A. Zaikin, Dnipropetrovsk state financial Academy

A. A. Zaikin

Downloads

Published

2008-10-25

How to Cite

Myhailova, T. F., Pyskunova, O. V., & Zaikin, A. A. (2008). THE MODELING OF THE DEPENDENCE OF THE CONSOLIDATED BUDGET OF UKRAINE FROM THE AGGREGATE TAX RATE. Science and Transport Progress. Bulletin of Dnipropetrovsk National University of Railway Transport, (24), 163–166. https://doi.org/10.15802/stp2008/14911

Issue

No. 24 (2008): ISSUE 24

Section

TRANSPORT AND ECONOMIC TASKS MODELING

License

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).