The role of tax competition between the countries of the world and the features of determining the main tax competitors of Ukraine among the European countries

Boiko, Anton Oleksandrovych; Samusevych, Yaryna Valentynivna

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Title	The role of tax competition between the countries of the world and the features of determining the main tax competitors of Ukraine among the European countries
Authors	Boiko, Anton Oleksandrovych Samusevych, Yaryna Valentynivna
ORCID	http://orcid.org/0000-0002-1784-9364 http://orcid.org/0000-0001-7048-8388
Keywords	tax competition податкова конкуренція налоговая конкуренция cluster analysis кластерний аналіз кластерный анализ socio-economic development соціально-економічний розвиток социально-экономическое развитие capital капітал капитал labor power робоча сила рабочая сила
Type	Article
Date of Issue	2017
URI	http://essuir.sumdu.edu.ua/handle/123456789/61734
Publisher	Sumy State University
License	Copyright not evaluated
Citation	Boiko, A., Samusevych, I. (2017). The role of tax competition between the countries of the world and the features of determining the main tax competitors of Ukraine among the European countries. Financial Markets, Institutions and Risks, 1(1), 72-79. http://doi.org/10.21272/fmir.1(1).72-79.2017.
Abstract	The article defines the role of the tax system, which it plays to gain competitive advantages of the country in social and economic spheres. The system of relevant taxes, characterizing the level of competition of the national tax system, is identified. Methodological basis for determining tax countries competing with Ukraine based on the cluster analysis is improved. By implementing the algorithm for establishment the European countries – tax competitors of Ukraine, firstly, potential tax competitors of Ukraine were identified, secondly, real tax competitors of Ukraine in a cluster with a similar structure of the tax system in terms of socioeconomic development were set.
Appears in Collections:	Financial Markets, Institutions and Risks (FMIR)