Please use this identifier to cite or link to this item: http://openarchive.nure.ua/handle/document/2019
Title: Components of a comparative analysis of the efficiency of the tax burden on income: application of stochastic frontier analysis
Authors: Gluschenko, Victor
Lyashenko, Vyacheslav
Somova, Valentyna
Keywords: tax
income structure
incomes
stochastic frontier analysis
Issue Date: 2013
Publisher: IJMRA
Citation: Gluschenko V. V. Components of a comparative analysis of the efficiency of the tax burden on income: application of stochastic frontier analysis / V. V. Gluschenko, V. V. Lyashenko, V. V. Somova // International Journals of Marketing and Technology. – 2013. – Vol. 3. – № 10. – P. 136-145.
Abstract: Sustainable and efficient economic development is largerly defined by the current taxation system in which an important role is played by household incomes. Taking into consideration this fact this paper describes separate components of the comparative analysis of the efficiency of household income taxation burden and validates the possibility of using stochastic frontier analysis for this research. In particular the real-life statistics is used to show the relation between the growth of gross regional product and household incomes in their regional aspect. At the same time the author notes that inadequate wage rise of the population and poorly balanced burden of taxation in terms of the part of household income liable to taxation leads to the reduction in the taxes received.
URI: http://openarchive.nure.ua/handle/document/2019
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