Components of a comparative analysis of the efficiency of the tax burden on income: application of stochastic frontier analysis
Електронного архіву Харківського національного університету радіоелектроніки (Open Access Repository of KHNURE)
Переглянути архів Інформація| Поле | Співвідношення | |
| Creator |
Gluschenko, Victor
Lyashenko, Vyacheslav Somova, Valentyna |
|
| Date |
2014-06-06T05:53:58Z
2014-06-06T05:53:58Z 2013 |
|
| Identifier |
Gluschenko V. V. Components of a comparative analysis of the efficiency of the tax burden on income: application of stochastic frontier analysis / V. V. Gluschenko, V. V. Lyashenko, V. V. Somova // International Journals of Marketing and Technology. – 2013. – Vol. 3. – № 10. – P. 136-145.
2249-1058 http://hdl.handle.net/123456789/1126 |
|
| Description |
Sustainable and efficient economic development is largerly defined by the current taxation system in which an important role is played by household incomes. Taking into consideration this fact this paper describes separate components of the comparative analysis of the efficiency of household income taxation burden and validates the possibility of using stochastic frontier analysis for this research. In particular the real-life statistics is used to show the relation between the growth of gross regional product and household incomes in their regional aspect. At the same time the author notes that inadequate wage rise of the population and poorly balanced burden of taxation in terms of the part of household income liable to taxation leads to the reduction in the taxes received.
|
|
| Language |
en
|
|
| Publisher |
IJMRA
|
|
| Subject |
tax
income structure incomes stochastic frontier analysis |
|
| Title |
Components of a comparative analysis of the efficiency of the tax burden on income: application of stochastic frontier analysis
|
|
| Type |
Article
|
|