Inter-Location Small Business Tax Rate Variation in Ukraine: What Is Behind It?
This paper’s aim is to research into the variation in effective tax rates among local jurisdictions of two regions of Ukraine, Ivano-Frankivsk and Vinnitsa, in order to get new insights into the peculiarity of inter-location fiscal competition in the context of a transitional economy. It is argued t...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2009-03-01
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| Series: | Financial Theory and Practice |
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| Online Access: | http://www.ijf.hr/eng/FTP/2009/1/slukhai.pdf |