Taxation trends, rankings and perspectives for Ukraine
DSpace at Ternopil State Ivan Puluj Technical University
Переглянути архів Інформація| Поле | Співвідношення | |
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Taxation trends, rankings and perspectives for Ukraine
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Marynenko, Nataliia
Kramar, Iryna Podvirna, Tetiana Khrupovych, Svitlana |
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Ternopil Ivan Puluj National Technical University
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taxation
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| Description |
Findings of the Paying Taxes 2018 and the Ukraine’s performance are analyzed in the paper. The rating is aimed at assessing the ease of payment in 190 countries of the world taking into account four sub-indicators: total tax & contribution rate, time to comply, number of payments, and post-filing index. It is determined that the tax burden in Ukraine for the last year has decreased from 51.9% to 37.8% which made it possible for the country to increase its positions in the rating by 58 places. At the same time, it takes 327.5 hours in 2018 for businesses in Ukraine to spend on filling and submitting reports and paying taxes whereas on average in the world it takes the case study company 240 hours to comply with its taxes. By this sub-indicator, Ukraine occupies only the 159th position among 190 countries. As a result of the research it is found out that one of the promising sub-indicators is the number of tax payments per year: Ukraine ranks 3rd in the world with five payments to be done. By the post-filing index Ukraine holds 42nd position with its value of 85.95 which is a relatively high rank compared to other countries from the Central Asia and Eastern Europe region. Overall, the results of the study testify that compliance with tax rules takes a significant amount of time for businesses. The measures for improving the taxation environment, ease of doing business and Ukraine’s positions in the rating are identified.
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2019-06-17T19:36:20Z
2019-06-17T19:36:20Z 2019 |
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Article
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| Identifier |
Marynenko Nataliia, Kramar Iryna, Podvirna Tetiana, and Khrupovych Svitlana (2018). Taxation trends, rankings and perspectives for Ukraine. Przegląd Nauk Stosowanych, No. 20 (3), 16–32.
2353-8899 http://elartu.tntu.edu.ua/handle/lib/28345 Marynenko Nataliia, Kramar Iryna, Podvirna Tetiana, and Khrupovych Svitlana (2018). Taxation trends, rankings and perspectives for Ukraine. Przegląd Nauk Stosowanych, No. 20 (3), 16–32. |
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en
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| Relation |
1. Torgler, Benno: Tax Morale and Compliance: Review of Evidence and Case Studies for Europe, Policy Research Working Paper 5922, 2011. 2. Lokhanova, Nataliya: The tax burden in Ukraine as a Factor of Influence on the state of the economic stability of enterprises. Economist, №4, April 2012, 46-49 (in Ukrainian). Internet sources: 1. Lynnyk, O.I.: Balanced System of Accounting and Administration of Taxes as the Basic Factor of Easy Management of Business in the Countries of the World, Global and National Problems of Economics, Iss. 21, 2018, 168-171 (in Ukrainian), http://global-national.in.ua/archive/21-2018/34.pdf [accessed: 10.06.2018] 2. Paying Taxes 2008: The global picture, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes-2016/paying-taxes-2008.pdf [accessed: 11.05.2018] 3. Paying Taxes 2009: The global picture, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes/assets/paying-taxes-2009.pdf [accessed: 13.05.2018] 4. Paying Taxes 2010: The global picture, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes/assets/paying-taxes-2010.pdf [accessed: 16.05.2018] 5. Paying Taxes 2011: The global picture, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes/pdf/paying-taxes-2011.pdf [accessed: 19.05.2018] 6. Paying Taxes 2012: The global picture, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes/assets/paying-taxes-2012.pdf [accessed: 21.05.2018] 7. Paying Taxes 2013: The global picture, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes/assets/pwc-paying-taxes-2013-full-report.pdf [accessed: 25.05.2018] 8. Paying Taxes 2014, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes/assets/pwc-paying-taxes-2014.pdf [accessed: 31.05.2018] 9. Paying Taxes 2015, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes/pdf/pwc-paying-taxes-2015-low-resolution.pdf [accessed: 02.06.2018] 10. Paying Taxes 2016, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes-2016/paying-taxes-2016.pdf [accessed: 06.06.2018] 11. Paying Taxes 2017, World Bank Group and PwC, http://www.doingbusiness.org/~/media/WBG/DoingBusiness/Documents/Special-Reports/Paying-Taxes-2017.pdf [accessed: 07.05.2018]. 12. Paying Taxes 2018, World Bank Group and PwC, https://www.pwc.com/gx/en/paying-taxes/pdf/pwc_paying_taxes_2018_full_report.pdf [accessed: 07.05.2018]. 13. “Paying Taxes 2018”: PwC Ukraine team presented results of a joint project with the Word Bank Group, https://www.pwc.com/ua/en/press-room/2017/paying-taxes-2018-press-briefing.html [accessed: 10.05.2018] 14. Doing Business. Paying Taxes, http://www.doingbusiness.org/data/exploreeconomies/ukraine#paying-taxes [accessed: 08.05.2018] 15. Zheltukhin, Yehor: Paying Taxes 2017: how Ukraine may improve its positions, http://yur-gazeta.com/publications/practice/podatkova-praktika/paying-taxes-2017-yak-ukrayini-pokrashchiti-poziciyi.html [accessed: 09.05.2018] (in Ukrainian) 16. Savenko, Serhii: Ukraine has twice improved its tax environment rating, https://news.finance.ua/ua/news/-/415318/v-ukrayini-vdvichi-pokrashhyvsya-rejtyng-podatkovogo-klimatu [accessed: 08.06.2018] (in Ukrainian)
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Opole University of Technology
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16-32
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Opole University of Technology
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Opole University of Technology
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