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

Gluschenko, V.; Lyashenko, V.; Somova, V.

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

dc.contributor.author	Gluschenko, V.
dc.contributor.author	Lyashenko, V.
dc.contributor.author	Somova, V.
dc.date.accessioned	2016-09-02T11:57:25Z
dc.date.available	2016-09-02T11:57:25Z
dc.date.issued	2013
dc.description.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.	uk_UA
dc.identifier.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.	uk_UA
dc.identifier.uri	http://openarchive.nure.ua/handle/document/2019
dc.language.iso	en	uk_UA
dc.publisher	IJMRA	uk_UA
dc.subject	tax	uk_UA
dc.subject	income structure	uk_UA
dc.subject	incomes	uk_UA
dc.subject	stochastic frontier analysis	uk_UA
dc.title	Components of a comparative analysis of the efficiency of the tax burden on income: application of stochastic frontier analysis	uk_UA
dc.type	Article	uk_UA
dspace.entity.type	Publication