Публікація:
Components of a comparative analysis of the efficiency of the tax burden on income: application of stochastic frontier analysis

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Дата

2013

Назва журналу

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Видавництво

IJMRA

Дослідницькі проекти

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Анотація

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.

Опис

Ключові слова

tax, income structure, incomes, stochastic frontier analysis

Бібліографічний опис

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.

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