№ 2023/2

1. Кознова О. Законотворці працюють над новою податковою реформою: що очікувати бізнесу? 27 грудня 2022 р. URL: biz.ligazakon.net/news/216313_zakonotvorts-pratsyuyut-nado-novoyu-podatkovoyu-reformoyu-shcho-ochkuvati-bznesu
2. Для забезпечення успіху повоєнного відновлення Україні потрібна податкова реформа – експерти. Interfax-Україна. 11 січня 2023 р. URL: interfax.com.ua/news/general/883723.html
3. Длігач А. Податкова політика держави у 2022 році була руйнівною. GMK CENTER. 28 грудня 2022 р. URL: gmk.center/ua/opinion/podatkova-politika-derzhavi-u-2022-roci-bula-rujnivnoj
4. Johnson S., Kaufmann D., Zoido-Lobaton P. Regulatory Discretion and the Unofficial Economy. American Economic Review. May 1998. URL: web.worldbank.org/archive/website00818/WEB/PDF/UNOFFICI.PDF
5. Cristea L.A., Vodă A.D., Ciocanea B., Luca M. Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe? KnE Social Sciences. 2020. Vol. 4, № 1. Р. 153–169. URL: knepublishing.com/index.php/KnE-Social/article/view/5986
6. Friedman E., Johnson S., Kaufmann D., Zoido-Labton P. Dodging the Grabbing Hand: The Determinants of Unofficial Activity in 69 Countries. Journal of Public Economics. 2000. Vol. 76. P. 459–493. doi.org/10.1016/S0047-2727(99)00093-6
7. Hetemі A., Konxheli D., Gulhan O., et al. Factors of the Shadow Economy in the Republic of Albania. EuroEconomica. 2018. Vol. 37, № 3. URL: www.zbw.eu/econis-archiv/bitstream/11159/2597/1/1046201174.pdf
8. Schneider F. Size and Development of the Shadow Economy in Germany, Austria and Other OECD-Countries: Some Preliminary Findings. Revue économique. 2009. Vol. 60, №. 5. P. 1079–1116. doi.org/10.3917/reco.605.1079
9. Laffer A.B. The Laffer curve: past, present, and future. 2004. URL: www.heritage.org/taxes/report/the-laffer-curve-past-present-and-future
10. Brill A., Hassett K.A. Revenue-Maximizing Corporate Income Taxes: The Laffer Curve in OECD Countries. American Enterprise Institute for Public Policy Research, Working paper. 2007. № 137. URL: www.aei.org/wp-content/uploads/2011/10/20070731_Corplaffer7_31_07.pdf
11. Kawano L., Slemrod J. How Do Corporate Tax Bases Change When Corporate Tax Rates Change? With Implications for the Tax Rate Elasticity of Corporate Tax Revenues. 2015 Feb 4. URL: papers.ssrn.com/sol3/papers.cfm?abstract_id=2559858; doi.org/10.2139/ssrn.2559858
12. Karas M. Tax Rate to maximize the revenue: Laffer curve for the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2012. Vol. 60, № 4. Р. 189–194. URL: www.researchgate.net/publication/265964563_Tax_rate_to_maximize_the_revenue_Laffer_curve_for_the_Czech_Republic/link/54295fbf0cf238c6ea7dcf88/download;
doi.org/10.11118/actaun201260040189
13. Trabandt M., Uhlig H. The Laffer Curve Revisited. Journal of Monetary Economics. 2011. Vol. 58. Р. 305–327. URL: home.uchicago.edu/~huhlig/papers/uhlig.trabandt.jme.2011.pdf; doi.org/10.1016/j.jmoneco.2011.07.003
14. Taxation trends in the European Union: Data for the EU Member States, Iceland and Norway: 2022 edition. Luxembourg: Publications Office of the European Union, 2022. URL: op.europa.eu/en/publication-detail/-/publication/f85da28f-f5be-11ec-b976-01aa75ed71a1/language-en
15. Highest employer social security rates. KPMG. URL: kpmg.com/sg/en/home/services/tax/tax-tools-and-resources/tax-rates-online/social-security-employer-tax-rates-table.html
16. Social Security Rate for Employees. Trading economics. Indicators. URL: tradingeconomics.com/country-list/social-security-rate-for-employees
17. Data on Taxation / European Commission. URL: taxation-customs.ec.europa.eu/taxation-1/economic-analysis-taxation/data-taxation_en
18. Doing business in Romania 2018. Moore Global guide. URL: www.moore-global.com/MediaLibsAndFiles/media/MooreStephens/Documents/Doing%20business%20guides/DBI-Romania-2018_final.pdf?ext=.pdf
19. Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. URL: eur-lex.europa.eu/eli/dir/2022/2523/oj
20. Вовк Т., Водянніков О., Коноваленко І. Податкові аспекти права СОТ та acquis ЄС. Орієнтири податкової реформи в Україні. Харків: Консум. 2004. 960 с.
21. Schneider F., Buehn A. Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions. IZA Discussion Paper. 2016. № 9820. URL: ftp.iza.org/dp9820.pdf; doi.org/10.2139/ssrn.2750303
22. Schneider F., Enste D. Shadow Economies: Size, Causes, and Consequences. Journal of Economic Literature. 2000. Vol. 38, № 1. P. 77–114. doi.org/10.1257/jel.38.1.77
23. Navickas M., Juščius V., Navickas V. Determinants of Shadow Economy in Eastern European Countries. Scientific Annals of Economics and Business. 2019. Vol. 66, № 1. P. 1–14. URL: saeb.feaa.uaic.ro/index.php/saeb/article/view/402; doi.org/10.2478/saeb-2019-0002
24. Igudia E., Ackrill R., Coleman S., Dobson C. Determinants of the informal economy of an emerging economy: a multiple indicator, multiple causes approach. International Journal of Entrepreneurship and Small Business. 2016. Vol. 28, № 2/3. doi.org/10.1504/IJESB.2016.076643
25. Schneider F. Estimating the size of the shadow economies of highly-developed countries: selected new results. CESifo DICE Report. 2016. 14(4). Р. 44–53. URL: www.econstor.eu/bitstream/10419/167285/1/ifo-dice-report-v14-y2016-i4-p44-53.pdf
26. Ungureanu M. A., Calugareanu M., Caraus А.-M. Conceptual approaches to tax evasion in Romania. Romanian Economic and Business Review. 2016. Vol. 11, № 3. Р. 7–14. URL: ideas.repec.org/a/rau/journl/v11y2016i3p7-14.html
27. Schneider F., Asllani А. Taxation of the Informal Economy in the EU. Manuscript / European Union. 2022. URL: www.europarl.europa.eu/RegData/etudes/STUD/2022/734007/IPOL_STU(2022)734007_EN.pdf /
28. Неформально зайняте населення за видами економічної діяльності. Державна служба статистики України. URL: www.ukrstat.gov.ua/
29. Taxation trends in the European Union: Data for the EU Member States, Iceland and Norway. 2014 edition. Luxembourg: Publications Office of the European Union, 2014. URL: taxation-customs.ec.europa.eu/system/files/2016-09/report.pdf
30. Taxation trends in the European Union: Data for the EU Member States, Iceland and Norway: 2019 edition. Luxembourg: Publications Office of the European Union, 2019. URL: taxation-customs.ec.europa.eu/system/files/2019-07/taxation_trends_report_2019.pdf
31. European Pillar of Social Rights. The European Parliament, the European Council and the European Commission. 16 November 2017. URL: commission.europa.eu/publications/european-pillar-social-rights-booklet_en