Hrčak
Portal znanstvenih časopisa Republike Hrvatske
Financial Theory and Practice, Vol.33 No.1 Travanj 2009.
Pregledni rad
Inter-Location Small Business Tax Rate Variation in Ukraine: What Is Behind It?
Sergii Slukhai
; Faculty of Economics,
Puni tekst: pdf (514 KB),
Engleski,
Str. 49 - 71
,
Sažetak
This paper’s aim is to research into the variation in effective tax rates among local jurisdictions of two regions of Ukraine, Ivano-Frankivsk and Vinnitsa, in order to get new insights into the peculiarity of inter-location fiscal competition in the context of a transitional economy. It is argued that, despite a highly centralized taxation system, the room
for inter-jurisdictional tax competition is somewhat limited, at least with regard to a unified small business tax for natural persons. This competition could take on a very specific shape because it is closely related to the issue of hidden economy. The study demonstrates that local fiscal policy has a potential to affect the number of business units registered in a specific jurisdiction.
Ključne riječi
fiscal autonomy; tax rate discretion; unified small business tax; Ukraine
Moj profil