ASSESSMENT OF MAXIMUM ALLOWABLE FISCAL BURDEN ON UKRAINE NATIONAL ECONOMY

• Main Author: M. Aleksandrova
• Format: Article
• Language: deu
• Published: Publishing Center "Kyiv University" 2014-03-01
• Series: Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
• Subjects: : fiscal burden; tax revenues; regression; Laffer's points; taxation; industrial and institutional function
• Online Access: http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=1496

The article was reviewed reproductive aspect of the relationship between fiscal burden and a penchant for economic development under certain assumptions about the relationship of these variables. The analysis was based on a fairly simple dynamic model in which the share of income that goes to the development of production, relying constant. Computed optimal fiscal burden for the economic development of the country is 19.29% of GDP. The estimation and comparison of the calculations of the tax burden followed its dynamics, by comparative assessment with those of developed countries. The prospects of the proposed approach for predicting the development of national economy were analyzed.