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Публікація:
The Effectiveness of Revenue Generation in the Evaluation System of the Tax Burden on Personal Income: Application of Stochastic Frontier Analysis Considers the Dynamics of Regional Data

Спрощена сторінка документа
dc.contributor.authorGluschenko, V.
dc.contributor.authorLyashenko, V.
dc.contributor.authorSomova, V.
dc.date.accessioned2016-09-05T07:31:54Z
dc.date.available2016-09-05T07:31:54Z
dc.date.issued2013
dc.description.abstractTaxes play an important role in development of separate territories of the country. At the same time the size of taxes collected depends on the size of income received. Taking into consideration this fact this paper describes income of the population as a component of system analyses of household income taxation burden. In particular the assessment of efficiency of incomes received by the population for each region taking separately in line. In order to consider the efficiency of incomes received by the population the method of stochastic frontier analyses in dynamics is used. The functional parameters of the frontier model of population’s income generation efficiency broken down by the time aspects are estimated. The answers about interrelation between changes in taxable income tax burden and changes in the corresponding estimates of population’s income generation efficiency broken down by their regional aspects are given. The proposal about the need for the growth in average salary from the point of view of population’s income generation and consequently from the point of view of the growth of efficiency in corresponding taxes fiscal performance are given.uk_UA
dc.identifier.citationGluschenko V. V. The Effectiveness of Revenue Generation in the Evaluation System of the Tax Burden on Personal Income: Application of Stochastic Frontier Analysis Considers the Dynamics of Regional Data / V. V. Gluschenko, V. V. Lyashenko, V. V. Somova // International Journal of Academic Research in Business and Social Sciences. – 2013. – Vol. 3. – № 11. – P. 469-481.uk_UA
dc.identifier.urihttp://openarchive.nure.ua/handle/document/2063
dc.language.isoenuk_UA
dc.publisherHuman Resource Management Academic Research Societyuk_UA
dc.subjectefficiencyuk_UA
dc.subjecttaxesuk_UA
dc.subjectpopulation’s incomeuk_UA
dc.subjectemployed populationuk_UA
dc.subjectstochastic frontier analysisuk_UA
dc.titleThe Effectiveness of Revenue Generation in the Evaluation System of the Tax Burden on Personal Income: Application of Stochastic Frontier Analysis Considers the Dynamics of Regional Datauk_UA
dc.typeArticleuk_UA
dspace.entity.typePublication

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