Open AccessComparative Analysis of Tax Policy Indices of EU Countries, Central Europe Countries and Ukraine
Author(s) -
Liana Moskalyk,
Roman Moskalyk
Publication year - 2020
Publication title -
vìsnik lʹvìvsʹkogo unìversitetu. serìâ mìžnarodnì vìdnosini
Language(s) - English
Resource type - Journals
ISSN - 2078-4333
DOI - 10.30970/vir.2020.48.0.11049
Subject(s) - european union , value added tax , economic policy , tax policy , ad valorem tax , tax reform , direct tax , indirect tax , tax revenue , economics , double taxation , tax avoidance , international economics , business , international trade , public economics
The article analyzes the tax policies of EU member states, Central European countries and Ukraine for the period 2005–2018, in particular: the level of tax revenues, profit tax, other taxes on business, taxes on income, profits and capital gains, taxes on goods and services, labor tax and contributions, time to prepare and pay taxes, number of tax payments. As a result of the study, we see signs of convergence in tax policies of Ukraine and EU member states, especially since 2014 (after the Revolution of Dignity in Ukraine). Tax policy trends over recent years in Ukraine are most in line with those of post-socialist Central European countries. This may be a sign that Ukraine is following a similar path to tax policy reforms, as is the case of Central European countries while integrating into European Union. The important issue for Ukraine is equitable distribution of tax pressure on business (optimize) and individuals (weaken) in order to move closer to EU indicators. Key words: tax policy; tax revenues; taxation; budget; economy of Ukraine; European Union; Central European countries.