BUSINESS INFORM №11-2016

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42

Section: Finance, Money Circulation and Credit
UDC 330.3
Karpinskyi B. A., Kaplenko H. V.
On the Statistical Aspect of Evaluating the State Efforts of Nation through the Prism of the Tax Factor of Development of the State (p. 247 - 252)
The article is concerned with the statistical aspect of evaluating the State efforts of nation through the prism of the tax factor of development of the State. Using the method of stepwise regression, coefficient of elasticity of revenues in the consolidated budget of Ukraine regarding the tax on the income of natural persons from the number of officially employed population has been determined. On the basis of the index factor analysis, an estimate of size of the contribution of this factor in the growth of the amount of revenues in the consolidated budget of Ukraine regarding the tax on the income of natural persons has been received. Contribution of individual economic areas in the consolidated budget of the current taxes on income, property, etc. in 2002-2013 has been displayed. On the basis of the data for the same period for each economic area, lead ratios of revenues to the consolidated budget of the current taxes on income, property, etc. have been determined. The variable multiplier of taxes has been calculated. Availability of reserves of reduction of the marginal propensity to imports has been displayed, which is one of the factors of growth of value of the tax multiplier.
Keywords: taxes, budget, coefficient of elasticity, regression, economic area, ranking, lead ratio, multiplier, marginal propensity
Tabl.: 4. Formulae: 13. Bibl.: 9.

Karpinskyi Borys A. – Doctor of Sciences (Economics), Professor, Professor, Department of Public Administration and Business Management, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Kaplenko Halyna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics and Management, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Karpinskyi, Borys A., and Kaplenko, Halyna V. (2016) “On the Statistical Aspect of Evaluating the State Efforts of Nation through the Prism of the Tax Factor of Development of the State.” Business Inform 11:247–252.

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