Please use this identifier to cite or link to this item: http://essuir.sumdu.edu.ua/handle/123456789/61734
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 
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
Issue Year: 2017
Publisher: Sumy State University
Citation: Boiko, A. 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 [Текст] / A. Boiko, Ia. Samusevych // Financial Markets, Institutions and Risks. – 2017. – Vol. 1, Issue 1. – P. 72-79. – DOI: 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.
URI: http://essuir.sumdu.edu.ua/handle/123456789/61734
Type: Article
Appears in Collections:Financial Markets, Institutions and Risks (FMIR)

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