BUSINESS INFORM №1-2017

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Section: Finance, Money Circulation and Credit
UDC 24.01
Skorobogatova N. Y., Tkach V. V.
Evaluating the Impact of the Tax Burden on the Economy of Country Depending on the Level of its Economic Development (p. 186 - 192)
The article is aimed at exploring the sensitivity of the economic development of country towards the level of the tax burden and developing a methodological approach to evaluation of the level of interdependence of well-being in the country and the extent of the tax burden. Absence of a single indicator which would determine the level of the tax burden has been proved. The carried out factor analysis provided to determine the main factors impacting the level of the tax burden in the country. A methodical approach to evaluating the level of the tax burden on the country’s economy, based on the quantitative and the qualitative indicators expressing the costs of enterprises for the tax accounting and taxes, has been proposed. Using a developed model, extent of impact of the level of the tax burden on the economy of country depending on the level of its economic development has been evaluated and the following tendency has been identified: the countries with above-average well-being are significantly less susceptible to the impact of tax burden. The basic direction for future research can be improving the methodical approaches to determining the factors and risks impacting the tax system of country, as well as finding ways to prevent them.
Keywords: tax burden, tax system, welfare of population, level of economic development, economic sensitivity, economic risk, the economic model
Fig.: 3. Tabl.: 3. Formulae: 2. Bibl.: 12.

Skorobogatova Natalia Ye. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of International Economics, National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute» (37 Beresteiskyi Ave., Kyiv, 03056, Ukraine)
Email: [email protected]
Tkach Vlada V. – Student, National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute» (37 Beresteiskyi Ave., Kyiv, 03056, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Skorobogatova, Natalia Ye., and Tkach, Vlada V. (2017) “Evaluating the Impact of the Tax Burden on the Economy of Country Depending on the Level of its Economic Development.” Business Inform 1:186–192.

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