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Development of institution of capital income taxation taking into account the tax neutrality concepts

русская версия

Опубликовано на портале: 12-08-2013
The paper deals with investors’ economic behavior in the context of achieving of tax neutrality. The comparative analysis of neutrality types is made. The two types of tax neutrality in the process of economic agents’ activity regulation are examined: the tax neutrality itself and the neutrality, achieving by levying taxes. The approach to effective capital income taxation, based on maximum approximation in presence of institutional factor (“world without taxes”) to optimal capital allocation by applying principles of tax neutrality in open economy is submitted. The recommendations concerning sequent reforming of Ukrainian tax system, the final stage of which is to statement of dual income tax system, providing the flat tax rate for all capital income and progressive tax rate for individual income, are provided.
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