Перегляд за автором "Somova, V."

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  • Зображення мініатюри
    Публікація
    Components of a comparative analysis of the efficiency of the tax burden on income: application of stochastic frontier analysis
    (IJMRA, 2013) Gluschenko, V.; Lyashenko, V.; Somova, V.
    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.
  • Зображення мініатюри
    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
    (Human Resource Management Academic Research Society, 2013) Gluschenko, V.; Lyashenko, V.; Somova, V.
    Taxes 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.