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| НА ГЛАВНУЮ | |
№ 2021/4
1ГУ "Институт экономики и прогнозирования НАН Украины"
ОЦЕНКА НАЛОГОВОГО РАЗРЫВА ОТНОСИТЕЛЬНО НАЛОГА НА ПРИБЫЛЬ В КОНТЕКСТЕ РАСШИРЕНИЯ ФИСКАЛЬНОГО ПРОСТРАНСТВА
| Ekon. prognozuvannâ 2021; 4:125-141 | https://doi.org/10.15407/eip2021.04.125 |
АННОТАЦИЯ ▼
| Статья на украинском языке (cтр. 125 - 141) | Загрузить | Загрузок : 264 |
ПЕРЕЧЕНЬ ЛИТЕРАТУРЫ ▼
1. Самойлікова А.В., Ткаченко Р.Р. Податковий розрив як один із найважливіших показників ефективності податкової системи. Економічні проблеми сталого розвитку: матеріали Міжнародної науково-практичної конференції студентів та молодих вчених імені професора Балацького О.Ф. (Україна, Суми, 28–29 квітня 2020 р.) / за заг. ред.: Т.А. Васильєва, О.В. Шкарупа. Суми: СумДУ, 2020. С. 101–102.
2. The concept of tax gaps – Corporate Income Tax Gap Estimation Methodologies. Taxation Papers / Tax Gap Project Group, Directorate General Taxation and Customs Union, European Commission. 2018. No. 73. 112 p. URL: ec.europa.eu/taxation_customs/sites/taxation/files/taxation_papers_73_en.pdf
3. Jansen A., Ngobeni W., Sithole A., Steyn W. The corporate income tax gap in South Africa: A top-down approach. WIDER Working Paper Series / World Institute for Development Economic Research (UNU-WIDER). 2020. Wp-2020-40. 17 p. URL: www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2020-40.pdf; doi.org/10.35188/UNU-WIDER/2020/797-2
4. Khwaja Munawer Sultan and Iyer Indira. Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis. World Bank Policy Research Working Paper. May 1, 2014. No. 6868. 39 p. URL: documents1.worldbank.org/curated/en/733431468038088702/pdf/WPS6868.pdf; doi.org/10.1596/1813-9450-6868
5. The Development of the Tax Gap in Sweden 2007-12. Report 2014 / Swedish Tax Agency. URL: www.skatteverket.se/download/18.15532c7b1442f256baeae28/1395223863657/The+developm ent+of+the+tax+gap+in+Sweden+2007-12.pdf
6. Ueda Unji. Estimating the Corporate Income Tax Gap. The RA-GAP Methodology, IMF Technical Notes and Manuals 2018/002 / International Monetary Fund. 36 p. URL: ttp://www.imf.org/external/pubs/cat/longres.aspx?sk=45890; doi.org/10.5089/9781484357224.005
7. Gallucci M., Pansini R.V., Pisani D. Direct taxes gap estimates: methodology and preliminary results. Discussion topics. Agenzia delle Entrate. № 02/2020. 23 р. URL: www.researchgate.net/publication/342814858_DIRECT_TAXES_GAP_ESTIMATES_METHODOLOGY_AND_PRELIMINARY_RESULTS#fullTextFileContent
8. Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax, Technical Assistance Report / IMF. 2018. 70 p. URL: www.imf.org/en/Publications/CR/Issues/2018/05/29/Costa-Rica-Technical-Assistance-Report-Revenue-Administration-Gap-Analysis-Program-Tax-Gap-45891
9. Spillovers in International Corporate Taxation. IMF Policy Paper / International Monetary Fund. 2014. Washington DC.: International Monetary Fund. 86 р. URL: www.imf.org/external/np/pp/eng/2014/050914.pdf
10. Наказ Державної служби статистики «Методологічні положення з організації державного статистичного спостереження "Річні національні рахунки"» від 09 липня 2020 р. № 204. URL: ukrstat.gov.ua/norm_doc/2020/204/204.pdf
11. Tax gap and compliance results for the Federal corporate income tax system. Canada Revenue Agency Report. 2019. 46 p. URL: www.canada.ca/content/dam/cra-arc/corp-info/aboutcra/tax-gap/txgp2019-en.pdf
12. Guenther G. Federal Tax Gap: Size, Contributing Factors, and the Debate Over Reducing August 2, 2021. It. IF11887. URL: crsreports.congress.gov/product/pdf/IF/IF11887
13. Marr Chuck, Washington Sam, Jacoby Samantha, Reich David. Rebuilding IRS Would Reduce Tax Gap, Help Replenish Depleted Revenue Base / Centre on Budget and Policy Priopities. 2021. 10 p. URL: www.taxnotes.com/featured-analysis/shrinking-tax-gap-comprehensive-approach/2020/11/25/2d7ht
2. The concept of tax gaps – Corporate Income Tax Gap Estimation Methodologies. Taxation Papers / Tax Gap Project Group, Directorate General Taxation and Customs Union, European Commission. 2018. No. 73. 112 p. URL: ec.europa.eu/taxation_customs/sites/taxation/files/taxation_papers_73_en.pdf
3. Jansen A., Ngobeni W., Sithole A., Steyn W. The corporate income tax gap in South Africa: A top-down approach. WIDER Working Paper Series / World Institute for Development Economic Research (UNU-WIDER). 2020. Wp-2020-40. 17 p. URL: www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2020-40.pdf; doi.org/10.35188/UNU-WIDER/2020/797-2
4. Khwaja Munawer Sultan and Iyer Indira. Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis. World Bank Policy Research Working Paper. May 1, 2014. No. 6868. 39 p. URL: documents1.worldbank.org/curated/en/733431468038088702/pdf/WPS6868.pdf; doi.org/10.1596/1813-9450-6868
5. The Development of the Tax Gap in Sweden 2007-12. Report 2014 / Swedish Tax Agency. URL: www.skatteverket.se/download/18.15532c7b1442f256baeae28/1395223863657/The+developm ent+of+the+tax+gap+in+Sweden+2007-12.pdf
6. Ueda Unji. Estimating the Corporate Income Tax Gap. The RA-GAP Methodology, IMF Technical Notes and Manuals 2018/002 / International Monetary Fund. 36 p. URL: ttp://www.imf.org/external/pubs/cat/longres.aspx?sk=45890; doi.org/10.5089/9781484357224.005
7. Gallucci M., Pansini R.V., Pisani D. Direct taxes gap estimates: methodology and preliminary results. Discussion topics. Agenzia delle Entrate. № 02/2020. 23 р. URL: www.researchgate.net/publication/342814858_DIRECT_TAXES_GAP_ESTIMATES_METHODOLOGY_AND_PRELIMINARY_RESULTS#fullTextFileContent
8. Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax, Technical Assistance Report / IMF. 2018. 70 p. URL: www.imf.org/en/Publications/CR/Issues/2018/05/29/Costa-Rica-Technical-Assistance-Report-Revenue-Administration-Gap-Analysis-Program-Tax-Gap-45891
9. Spillovers in International Corporate Taxation. IMF Policy Paper / International Monetary Fund. 2014. Washington DC.: International Monetary Fund. 86 р. URL: www.imf.org/external/np/pp/eng/2014/050914.pdf
10. Наказ Державної служби статистики «Методологічні положення з організації державного статистичного спостереження "Річні національні рахунки"» від 09 липня 2020 р. № 204. URL: ukrstat.gov.ua/norm_doc/2020/204/204.pdf
11. Tax gap and compliance results for the Federal corporate income tax system. Canada Revenue Agency Report. 2019. 46 p. URL: www.canada.ca/content/dam/cra-arc/corp-info/aboutcra/tax-gap/txgp2019-en.pdf
12. Guenther G. Federal Tax Gap: Size, Contributing Factors, and the Debate Over Reducing August 2, 2021. It. IF11887. URL: crsreports.congress.gov/product/pdf/IF/IF11887
13. Marr Chuck, Washington Sam, Jacoby Samantha, Reich David. Rebuilding IRS Would Reduce Tax Gap, Help Replenish Depleted Revenue Base / Centre on Budget and Policy Priopities. 2021. 10 p. URL: www.taxnotes.com/featured-analysis/shrinking-tax-gap-comprehensive-approach/2020/11/25/2d7ht
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