Трансакційні витрати оподаткування як складова міжнародної конкурентоспроможності країни
Transaction costs of taxation as a component of the international competitiveness of a country
Author(s): I. V. Timoshenkov, O. M. NashchekinaSubject(s): Supranational / Global Economy, Economic development, Globalization
Published by: Національний юридичний університет імені Ярослава Мудрого
Keywords: Taxes; tax system; transaction costs; economic institutions; new institutional economics; country competitiveness;
Summary/Abstract: Abstract. In the paper, the essence of the tax system of a society is defined within the framework of transaction cost theory. The current state of the Ukrainian tax system is described and selected problems in the field of business taxation in Ukraine are analyzed in terms of transaction cost economics and agency theory. The tasks and prospective directions for improving the efficiency of the Ukrainian tax system are identified.
Journal: Економічна теорія та право
- Issue Year: 4/2017
- Issue No: 31
- Page Range: 36-47
- Page Count: 12
- Language: Ukrainian