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№ 2014/3
1Institute for Economics and Forecasting, NAS of Ukraine
A comparative analysis of the factors of tax evasion in Ukraine and USA
| Ekon. prognozuvannâ 2014; 3:148-156 |
ABSTRACT ▼
JEL: H260
| Article in Ukrainian (pp. 148 - 156) | Download | Downloads :600 |
REFERENCES ▼
1. Rozrakhovano za danymy Derzhstat Ukrainy, ukrstat.gov.ua
2. Balakirieva, O. M., Dmytruk, D. A. (2013). Samootsinka materialnoho stanovyshcha, obsiah tinovykh dokhodiv ta finansova povedinka naselennia Ukrainy. Ukrainian society, 2(45), 207–228.
3. Picciotto, S. The international crisis of income taxation: combating tax havens, capital flight and corruption, 15th Commonwealth Law Conference, 9–13 September 2007, Nairobi, eprints.lancs.ac.uk
4. Melnyk, V.M., Melnyk, M.M. (2011). Podatkovyi kodeks ta fiskalne partnerstvo: obumovlenist ta superechnosti. Finansy Ukrainy, 5, 14–20.
5. Maiburov, Y. A., Sokolovskaia, A.M. (2012). Problema uklonenyia ot nalohov: teoretycheskyi analyz, yzuchenye faktorov y posledstvyi. Vestnyk URFU, Seryia: ekonomyka y upravlenye, 3, 4–15.
6. Vishnevskij, V.P., Vetkin, А.S., Vishnevskaya, E.N. i dr. (2006). Nalogooblozhenie: teorii, problemy, resheniya. Donetsk, DonNTU, IEHP NАN Ukrainy.
7. Majburov, I. А., Sokolovskaya А.M. (2011). Teoriya nalogooblozheniya. Prodvinutyj kurs: uchebnik dlya magistrantov, obuchayushhikhsya po spetsial'nostyam `Finansy i kredit`, `Bukhgalterskij uchet, analiz i audit`. (Seriya `Magister`). Moscow, YUNITI-DАNА.
8. Reducing the Federal Tax Gap, A Report on Improving Voluntary Compliance (August 2007). Internal Revenue Service, U.S. Department of the Treasury.
9. Allingham, M. G., Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338.
10. Sandmo, A. (2005). The theory of tax evasion: A retrospective Analysis. National Tax Journal, LVIII, 4, 643–663.
11. Zvit pro naukovo-doslidnu robotu Posluhy z doslidzhennia rynku ta vyvchennia suspilnoi dumky (kod DK 74.13.1) `Orhanizatsiia ta provedennia sotsiolohichnykh opytuvan shchodo vyznachennia ta otsiniuvannia instytutsiinykh chynnykiv formuvannia podatkovoi povedinky naselennia ta ekonomichnykh ahentiv`, HO `Ukrainskyi instytut sotsialnykh doslidzhen im. O. Yaremenka`, pid kerivnytstvom O.M. Balakirievoi (2012). Kyiv.
12. Lunina, I.O. Vyznachalni faktory dynamiky dokhodiv biudzhetiv Ukrainy u 1997–2002 rr. ta shliakhy podolannia nehatyvnykh tendentsii (2002). Biudzhetna polityka ta borhova stratehiia Ukrainy u 2003 rotsi. Kiev, Institute for economics and Forecasting NAS of Ukraine.
13. Nort, D. (1997). Instituty, institutsional'nye izmeneniya i funktsionirovanie ehkonomiki. (`Sovremennaya institutsional'no-ehvolyutsionnaya teoriya`). Moscow, Fond ehkonomicheskoj knigi `Nachala`.
14. Andvig, J. Chr., Moene, K. (1990). How corruption may corrupt. Journal of Economic Behavior and Organization, 13, 63–76.
15. Alm, J., Martinez-Vasquez, J. Societal Institutions and Tax Evasion in Developing and Transitional Countries, Prepared for `Public Finance in developing and Transition Countries: A Conference in Honor of Richard Bird` (2001). International Studies Program Andrew Young School of Policy Studies, Georgia State University.
16. Paying Taxes 2014, The global picture A comparison of tax systems in 189 economies worldwide, www.pwc.com/payingtaxes
17. Mill, Dzh. S. (1981). Osnovy politicheskoj ehkonomii, 3. Moscow, Progress, 247–249.
18. Alm, J., Martinez-Vazquez, J., Schneider, F. `Sizing` the Problem of the Hard-To-Tax (2004). Taxing the Hard-to-Tax: Lessons from Theory and Practice (Contributions to Economic Analysis; 268). Emerald Group Publishing.
19. Shneider, F., Enste,D.H. Shadow Economies: Size, Causes, and Consequences (2000). Journal of Economic Literature, XXXVIII, 77–114.
20. Palda, F. Evasive ability and the efficiency cost of the underground economy (1998). Canadian Journal of Economics, 31 (5), 1118–1138.
21. Frolova, N.B. (2013). Dosvid vymiriuvannia rivnia podatkovykh ukhylen v SShA: uroky dlia Ukrainy. Bukhhalterskyi oblik, analiz ta audyt: problemy teorii, metodolohii ta orhanizatsii. Kiev, PP `Ruta`.
22. Informatsiia z saitu Ministerstva dokhodiv i zboriv Ukrainy, minrd.gov.ua/deklaruvannya-dohodiv-gromadyan-2013/deklaruvannya-dohodiv-gromadyan/podatkova-znijka/dovidkova-informatsiya/61935.html
23. Podatkovyi kodeks Ukrainy (Iz zminamy i dopovnenniamy, vnesenymy Zakonamy Ukrainy vid 28 sichnia 2014 roku № 736-VII), zakon0.rada.gov.ua/laws/show/2755-17
2. Balakirieva, O. M., Dmytruk, D. A. (2013). Samootsinka materialnoho stanovyshcha, obsiah tinovykh dokhodiv ta finansova povedinka naselennia Ukrainy. Ukrainian society, 2(45), 207–228.
3. Picciotto, S. The international crisis of income taxation: combating tax havens, capital flight and corruption, 15th Commonwealth Law Conference, 9–13 September 2007, Nairobi, eprints.lancs.ac.uk
4. Melnyk, V.M., Melnyk, M.M. (2011). Podatkovyi kodeks ta fiskalne partnerstvo: obumovlenist ta superechnosti. Finansy Ukrainy, 5, 14–20.
5. Maiburov, Y. A., Sokolovskaia, A.M. (2012). Problema uklonenyia ot nalohov: teoretycheskyi analyz, yzuchenye faktorov y posledstvyi. Vestnyk URFU, Seryia: ekonomyka y upravlenye, 3, 4–15.
6. Vishnevskij, V.P., Vetkin, А.S., Vishnevskaya, E.N. i dr. (2006). Nalogooblozhenie: teorii, problemy, resheniya. Donetsk, DonNTU, IEHP NАN Ukrainy.
7. Majburov, I. А., Sokolovskaya А.M. (2011). Teoriya nalogooblozheniya. Prodvinutyj kurs: uchebnik dlya magistrantov, obuchayushhikhsya po spetsial'nostyam `Finansy i kredit`, `Bukhgalterskij uchet, analiz i audit`. (Seriya `Magister`). Moscow, YUNITI-DАNА.
8. Reducing the Federal Tax Gap, A Report on Improving Voluntary Compliance (August 2007). Internal Revenue Service, U.S. Department of the Treasury.
9. Allingham, M. G., Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338.
10. Sandmo, A. (2005). The theory of tax evasion: A retrospective Analysis. National Tax Journal, LVIII, 4, 643–663.
11. Zvit pro naukovo-doslidnu robotu Posluhy z doslidzhennia rynku ta vyvchennia suspilnoi dumky (kod DK 74.13.1) `Orhanizatsiia ta provedennia sotsiolohichnykh opytuvan shchodo vyznachennia ta otsiniuvannia instytutsiinykh chynnykiv formuvannia podatkovoi povedinky naselennia ta ekonomichnykh ahentiv`, HO `Ukrainskyi instytut sotsialnykh doslidzhen im. O. Yaremenka`, pid kerivnytstvom O.M. Balakirievoi (2012). Kyiv.
12. Lunina, I.O. Vyznachalni faktory dynamiky dokhodiv biudzhetiv Ukrainy u 1997–2002 rr. ta shliakhy podolannia nehatyvnykh tendentsii (2002). Biudzhetna polityka ta borhova stratehiia Ukrainy u 2003 rotsi. Kiev, Institute for economics and Forecasting NAS of Ukraine.
13. Nort, D. (1997). Instituty, institutsional'nye izmeneniya i funktsionirovanie ehkonomiki. (`Sovremennaya institutsional'no-ehvolyutsionnaya teoriya`). Moscow, Fond ehkonomicheskoj knigi `Nachala`.
14. Andvig, J. Chr., Moene, K. (1990). How corruption may corrupt. Journal of Economic Behavior and Organization, 13, 63–76.
15. Alm, J., Martinez-Vasquez, J. Societal Institutions and Tax Evasion in Developing and Transitional Countries, Prepared for `Public Finance in developing and Transition Countries: A Conference in Honor of Richard Bird` (2001). International Studies Program Andrew Young School of Policy Studies, Georgia State University.
16. Paying Taxes 2014, The global picture A comparison of tax systems in 189 economies worldwide, www.pwc.com/payingtaxes
17. Mill, Dzh. S. (1981). Osnovy politicheskoj ehkonomii, 3. Moscow, Progress, 247–249.
18. Alm, J., Martinez-Vazquez, J., Schneider, F. `Sizing` the Problem of the Hard-To-Tax (2004). Taxing the Hard-to-Tax: Lessons from Theory and Practice (Contributions to Economic Analysis; 268). Emerald Group Publishing.
19. Shneider, F., Enste,D.H. Shadow Economies: Size, Causes, and Consequences (2000). Journal of Economic Literature, XXXVIII, 77–114.
20. Palda, F. Evasive ability and the efficiency cost of the underground economy (1998). Canadian Journal of Economics, 31 (5), 1118–1138.
21. Frolova, N.B. (2013). Dosvid vymiriuvannia rivnia podatkovykh ukhylen v SShA: uroky dlia Ukrainy. Bukhhalterskyi oblik, analiz ta audyt: problemy teorii, metodolohii ta orhanizatsii. Kiev, PP `Ruta`.
22. Informatsiia z saitu Ministerstva dokhodiv i zboriv Ukrainy, minrd.gov.ua/deklaruvannya-dohodiv-gromadyan-2013/deklaruvannya-dohodiv-gromadyan/podatkova-znijka/dovidkova-informatsiya/61935.html
23. Podatkovyi kodeks Ukrainy (Iz zminamy i dopovnenniamy, vnesenymy Zakonamy Ukrainy vid 28 sichnia 2014 roku № 736-VII), zakon0.rada.gov.ua/laws/show/2755-17
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