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Information × Registration Number 0213U006164, 0112U003356 , R & D reports Title Fiscal and social and economic consequences of the introduction of the Tax Code of Ukraine popup.stage_title Head Sokolovska Allа Myhaylovna, Registration Date 04-06-2013 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 Object of study: the tax burden on economy, productivity factors (labor, capital), consumption and specific economic agents. Objective: - the tax burden on economy, productivity factors (labor, capital) and consumption calculation methods, applied by the European Commission, implementation in the tax system of Ukraine, - the tax burden at the macro and micro levels dynamics accession and proposals development for its further optimization. Methods: Analysis, classification, ordering, comparative, dialectic and formal logic, economic statistics. Results and novelty: regarded the scientific approaches the tax burden valuation on certain categories of taxpayers and the economy; the composition of taxes and other obligatory payments, which must be considered for the tax ratio calculation, is justified due to the Tax Code amendments to the Ukrainian tax system; the classification of taxes and fees by economic function, that compose the tax system of Ukraine, is developed; implicit tax rates on labor, capital and consumption in Ukraine, and the tax burden on businesses and individuals at the macro and micro levels methodological approaches to the calculation are reviewed; the tax burden trends in Ukraine are enlightened; the tax burden transfer from taxes on labor to resource and environmental taxes optimization proposals are developed. The results of scientific research can be used to improve the public administration of tax policy in Ukraine formation and implementation. Taxes, tax burden, tax ratio, implicit tax rates on labor, capital and consumption, tax burden on individuals and entities on common and simplified systems of taxation, payments for the mineral resource extraction, environmental tax, rent payments5481 Product Description popup.authors Кощук Тетяна Василівна Озерчук Оксана Вікторівна Петраков Ярослав Валерійович Соколовська Алла Михайлівна Тимченко Олена Миколаївна popup.nrat_date 2020-04-02 Close