English, Article edition: Inter-Location Small Business Tax Rate Variation in Ukraine: What Is Behind It? Sergii Slukhai

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Bookmark: http://trove.nla.gov.au/version/20162
Physical Description
  • article
Language
  • English

Edition details

Title
  • Inter-Location Small Business Tax Rate Variation in Ukraine: What Is Behind It?
Author
  • Sergii Slukhai
Physical Description
  • article
Notes
  • This paper’s aim is to research into the variation in effective tax rates among local jurisdictions of two regions of Ukraine, Ivano-Frankivsk and Vinnitsa, in order to get new insights into the peculiarity of inter-location fiscal competition in the context of a transitional economy. It is argued that, despite a highly centralized taxation system, the room for inter-jurisdictional tax competition is somewhat limited, at least with regard to a unified small business tax for natural persons. This competition could take on a very specific shape because it is closely related to the issue of hidden economy. The study demonstrates that local fiscal policy has a potential to affect the number of business units registered in a specific jurisdiction.
  • fiscal autonomy; tax rate discretion; unified small business tax; Ukraine
  • RePEc:ipf:finteo:v:33:y:2009:i:1:p:49-71
Language
  • English
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