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

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, (24), 163–166. https://doi.org/10.15802/stp2008/14911

Issue

Section

TRANSPORT AND ECONOMIC TASKS MODELING