Видання зареєстровані авторами шляхом самоархівування
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Item The impact of economic shadowing on social development: challenges for macroeconomic stability(National Mining University, 2022) Карпенко, Інна Володимирівна; Карпенко, Инна Владимировна; Karpenko, Inna Volodymyrivna; Zolkover, A.O.; Лєонов, Сергій Вячеславович; Леонов, Сергей Вячеславович; Lieonov, Serhii Viacheslavovych; Рябушка, Людмила Борисівна; Рябушка, Людмила Борисовна; Riabushka, Liudmyla BorysivnaPurpose. To develop a model of investigating the link between the level of shadow economy and indicators of social development of the country. Methodology. The study of the relationship between the analyzed indicators was conducted using general and special research methods. The established hypotheses were tested using VAR/VEC modeling. Dickey-Fuller test, the Phillips-Perron test, Joansen test are used in the work. Findings. The paper identifi es the risks of the shadow economy for social indicators of macroeconomic stability. Based on the analysis of the country’s social development indicators, indicators were identifi ed that are most sensitive to changes in the level of the shadow economy which are: Gini coeffi cient, average income ratio of 10 % of the richest to 10 % of the poorest, average income ratio of 20 % of the richest to 20 % of the poorest sections of the population, Human Development Index, gross average wage. The EU countries and Ukraine are identifi ed as the statistical base of the study and the assessment period is 2005–2020. The results of modeling proved the relationship between the level of shadow economy and indicator of social development. Originality. The approach to assessing the relationship between the level of the shadow economy and indicators of social development of the country by considering the indicators that most fully characterize the level of social protection and material wellbeing of the population has been improved. Practical value. The scientific contribution of the paper is that existing research on the impact of shadow economy on the level of social development of the countries remains fragmented, as well as studies assessing its effect on the macroeconomic stability. The impulse response function constructed by the authors may provide some insight into better understanding of the indicators of social development, the most sensitive to the shadow economy shocks. The results of estimation can be used for practical or scientifi c purposes.Item The nexus between international tax competitiveness and the shadow economy: a cross-countries analysis(Limited Liability Company “FINTECHALLIANCE”, 2022) Карпенко, Інна Володимирівна; Карпенко, Инна Владимировна; Karpenko, Inna Volodymyrivna; Мазуренко, Олексій Володимирович; Мазуренко, Алексей Владимирович; Mazurenko, Oleksii Volodymyrovych; Spodin, S.; Volynets, R.; Hladkovskyi, M.The article is devoted to the study of the essence and peculiarities of the growth of tax competitiveness of the country in the conditions of a significant amount of shadowing of incomes and legalization of illegally obtained funds. The object of the study is the levels of shadow economy and tax competitiveness of the country. In the paper the 5,348 publications in the Scopus database and 2,036 publications in the WoS database on tax competitiveness and 3,095 and 1,063 publications on the problems of shadowing, respectively, were analyzed. The time horizon of the research was in 1992—2021. On the basis of bibliometric analysis the main directions of research of tax competitiveness and shadowing of economy are defined, the comparative analysis of tendencies of change of quantity of publications on these questions is carried out. It is concluded that the level of research on these issues in international scientometric publications has been significantly intensified since 2003 and 2005. With the help of VOSViewer tools, the main economic categories that are most closely related to the country’s tax competitiveness are identified. Based on the results of the analysis, a hypothesis about the connection between the level of tax competitiveness of the country and the shadowing of the economy was put forward. The article identifies the leading scientific journals indexed by Scopus and WoS databases, in which the most frequently published research questions. It is determined that the majority of the papers on tax competitiveness have been published іn high-ranking journals in the first and second quarters. A methodical approach to assessing the relationship between tax competitiveness of the country with the level of its shadow economy is proposed. On the example of EU countries a significant negative impact of economic shadowing on the competitiveness of the country’s tax system has been proven. It is concluded that the implementation of shadow schemes of concealment of income and legalization of illegally obtained income causes significant damage to the amount of tax revenues to the budget. The methodical approach to estimation of losses of the economy from shadow activity is offered in the work. According to the results of the study, measures to de-shadow the economy in the context of increasing the country’s tax competitiveness are proposed, in particular: bringing the domestic regulatory framework to the requirements of the international community, reducing corruption, reducing time spent on filing and filing tax reports, optimizing the tax burden.Item Personal income tax gaps: bibliometric and econometric analysis(University of Banking, 2021) Карпенко, Інна Володимирівна; Карпенко, Инна Владимировна; Karpenko, Inna Volodymyrivna; Мазуренко, Олексій Володимирович; Мазуренко, Алексей Владимирович; Mazurenko, Oleksii VolodymyrovychThe article is devoted to the essence and features of the formation of personal income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the tax gaps in the national economy. The time horizon of the study was in 1935—2021. On the basis of bibliometric analysis, the main directions of the study of tax gaps are determine, the trend of changing the number of publications on this issue is analyzed. It is concluded that the theory of tax gap management is quite young and is currently only in its infancy. By the VOSViewer tools, five patterns of frequency of use of keywords in scientific works devoted to the issues of forming tax gaps have been identified, their connection with other economic categories have been determined. The analysis of the publications indexed in the Scopus database on a geographical basis is carried out. Clustering international research networks based on bibliometric analysis of scientific papers on the theory of tax gaps management by geographical location have been done. The article identifies the top Scientific Journals indexed by the Scopus database in which the issues of tax gap management were published most often. According to the Scopus database the most popular theories within this problem are: social theories, inequality and tax morality, management and motivation theories, sustainable development theory, production theory, concepts of fiscal policy implementation. A methodical approach to the assessment of tax gaps for personal income tax is proposed. The personal income tax gaps for Ukraine and European Union countries has been estimated. An average volume of personal income tax gaps within 7—28 %, and there is no positive dynamics in its reducing. The countries with the highest volume of personal income tax gaps include Greece, Poland, the Slovak Republic, Turkey, with the lowest — Germany, Belgium, Latvia, Luxembourg. Based on the Multiple regressions test, the hypothesis about the significant impact of tax gaps on personal income tax on the country’s economic development indicators was tested. Graphical interpretation of the link between the personal income tax gap and GDP for Ukraine and European Union countries indicates a negative correlation between them.