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BUSINESS INFORM №4-2014

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62

Section: Finance, Money Circulation and Credit
UDC 336.2
Kosova T. D., Timartsev O. Y.
Tax Efficiency of Ukrainian Regions: Problems and Prospects (p. 361 - 365)
The article shows that the principle of tax fairness, which is a mandatory condition of development of a competitive environment, requires levelling of tax efficiency of enterprises of different sizes of different branches of economy and regions. The problems of increase of responsibility of the local power for regional development and decentralisation of the budget system require expansion of authorities of the local power with respect to active influence upon the tax base in regions. The article describes a methodical approach to calculation of tax efficiency of regions. It analyses dynamics and level of the general tax efficiency and income tax efficiency and added value efficiency by the gross regional product. The article reveals similarities and differences of regional and all-Ukrainian tendencies of change of the tax efficiency on the basis of the correlation and regression analysis. It identifies immanent features of the income tax and value added tax based on the regional aspect, which are recommended to take into account when forming local budgets. Taking into account the basic specific weight of the income tax in formation of budget receipts and also detected immanent features of the income tax, the article offers to leave a certain part of tax receipts with local budgets. This would prompt local authorities to stimulate profitable activity of enterprises and would facilitate, on the one hand, growth of receipts of this tax and, on the other hand, reduction of significant regional differentiations.
Keywords: tax efficiency, region, profit, added value, local budgets
Fig.: 1. Tabl.: 1. Bibl.: 15.

Kosova Tetiana D. – Doctor of Sciences (Economics), Professor, Senior Research Fellow, Department of Problems of Perspective Development of the Fuel and Energy Complex, Institute of Industrial Economics of NAS of Ukraine (2 Mariia Kapnist Str., Kyiv, 03057, Ukraine)
Email: [email protected]
Timartsev Oleksii Yu. – Candidate of Sciences (Economics), Head of the Department, General Directorate of the Ministry of Revenue and Duties of Ukraine in Chernivtsi region (200a Chervonoarmіiska Str., Chernivtsi, 58013, Ukraine)
Email: [email protected]

Reference to this article:
Kosova, Tetiana D., and Timartsev, Oleksii Yu. (2014) “Tax Efficiency of Ukrainian Regions: Problems and Prospects.” Business Inform 4:361–365.

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