Since 2014
Influence of tax burden on economic development of agricultural enterprises in Ukraine
Behavior and Social Issues
View Archive Info| Field | Value | |
| Title |
Influence of tax burden on economic development of agricultural enterprises in Ukraine
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| Creator |
Odintsov, Oleg
Yevtukhova, Tetiana Vasylkonova, Elina Kunchenko-Kharchenko, Valentyna |
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| Subject |
agricultural enterprises
tax burden Laffer's point economic growth tax revenues HD1401-2210 SH334 HJ2321-2323 |
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| Description |
The condition of the effective development of agricultural enterprises in Ukraine is to increase the efficiency of using resource potential. At the same time, it is necessary to take into account the main factors of the development, including the tax burden on the industry. Therefore, it is important to study the impact of the tax burden on the economic performance of the agricultural enterprises. The article deals with the improvement of the traditional two-factor production function of the Cobb-Douglas through the inclusion of the additional factors. The four-factorial production-institutional function of agricultural enterprises in Ukraine has been constructed allowing to calculate econometric parameters and to evaluate the functioning of the industry. The patterns of the interaction of tax burden and economic growth agricultural enterprises in Ukraine are revealed. The calculated econometric parameters of the functioning of agricultural enterprises in Ukraine made it possible to determine the tax loadings points Laffer's of the first and second orders, the productivity of each factor, and the phased replacement of one factor to another. It has been proved that optimizing the tax burden on agricultural enterprises makes it possible to direct the resource potential to increase the agricultural volumes production and increase tax revenues from the industry.
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| Publisher |
Institute of Eastern Europe and Central Asia
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| Date |
2020-03-15
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Articles |
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| Format |
application/pdf
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| Identifier |
http://ieeca.org/journal/index.php/JEECAR/article/view/328
10.15549/jeecar.v7i1.328 |
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| Source |
Journal of Eastern European and Central Asian Research (JEECAR); Vol 7 No 1 (2020): Journal of Eastern European and Central Asian Research; 150-162
2328-8280 2328-8272 |
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| Language |
eng
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| Relation |
http://ieeca.org/journal/index.php/JEECAR/article/view/328/277
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| Rights |
Copyright (c) 2020 Journal of Eastern European and Central Asian Research (JEECAR)
https://creativecommons.org/licenses/by/4.0 |
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