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BUSINESS INFORM №12-2013

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58

Section: Finance, Money Circulation and Credit
UDC 336.71
Olkhovyk V. V.
Assessing Efficiency of Taxation of Banks and Enterprises of the Real Sector of Economy of Ukraine (p. 322 - 327)

The article analysis the tax load for the banking system in general. Analysis showed the tax load of the banks is rather low and does not reach the fifth part of 1 percent. At the same time, by individual branches of the real sector of economy this indicator is in an average for 5 years 5 – 8 percent, which confirms violation of the principle of proportionality of the taxation system of Ukraine. The ratio of elasticity of taxes of the banks showed unevenness of distribution of taxes if compared with dynamics of change of GDP. However, taxes of the real sector are distributed in proportion to the change of the GDP share. Calculation of the Herfindahl index allowed assessment of efficiency of taxation of banks in the structure of the economy of Ukraine. The index of concentration of taxation of banks had a rather low value during the analysed period (2008 – 2012), which is confirmed by data on a low tax load of the banks if compared to rather high values of tax load at enterprises of the real sector of economy.
Keywords: banks tax load, Herfindahl index, taxation efficiency
Fig.: 3. Tabl.: 6. Formulae: 3. Bibl.: 9.

Olkhovyk Volodymyr V. – Senior Lecturer, Department of Finance and Credit, Sevastopol National Technical University (33 Unіversytetska Str., Sevastopol, 99053, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Olkhovyk, Volodymyr V. (2013) “Assessing Efficiency of Taxation of Banks and Enterprises of the Real Sector of Economy of Ukraine.” Business Inform 12:322–327.


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