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BUSINESS INFORM №8-2013

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53

UDC 330.4: 336.225.025.2
Iastrebova G. S.
Efficiency of tax Reforms in the Context of Specific Behaviour of a Tax Payer in Ukraine (p. 305 - 309)

The article is devoted to analysis of the tax reform in Ukraine and reasons of its inefficiency. It assesses main specific features of tax transformations in Ukraine in recent years and shows that the tax system could be considered liberal. It names opportunistic behaviour of tax payers and other participants of tax relations among the reasons of the shadow economy in Ukraine. It offers a complex approach to modelling tax payer’s behaviour. It makes a conclusion that modelling tax behaviour and tax reactions of economic agents in Ukraine, detection of probabilities of different tax strategies with different schemes of behaviour of representatives of tax bodies, experimenting with different types of tax, economic and non-economic levers of influence upon the rational choice of the payer would allow detection of a number of conditions, which would have allowed shifting motivations of economic agents towards conscientious payment of taxes. And retreat from the deviant tax behaviour would become a guarantor of unshadowing of the Ukrainian economy and increase of efficiency of the tax system.
Keywords: tax payer behaviour, shadow economy, tax reforms, modelling tax behaviour
Fig.: 1. Tabl.: 3. Bibl.: 19.

Iastrebova Ganna S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economic Cybernetics, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Iastrebova, Ganna S. (2013) “Efficiency of tax Reforms in the Context of Specific Behaviour of a Tax Payer in Ukraine.” Business Inform 8:305–309.


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