Calculation of Tax Burden Based on Behavioral Models

Autor: Buiak Lesia, Kolinets Lesya, Bashutska Oksana, Sydorovych Olena
Rok vydání: 2019
Předmět:
Zdroj: ACIT
DOI: 10.1109/acitt.2019.8779919
Popis: Laffers curves of the grossoutput dependence and fiscal revenues from the aggregate tax burden on the Ukrainian economy which are based on behavioral models of the entropy function is used. The points of the local maximum due to the extramumes of the production and fiscal functions of the Lafer curve are revealed. The level of tax burden in Ukraine on the basis of short and long-term fiscal characteristics is calculated.
Databáze: OpenAIRE