Determining the Impact of the Tax Administration Quality on Tax Competitiveness of the Country

15 Pages Posted: 12 Oct 2016

See all articles by Nataliia Levchenko

Nataliia Levchenko

National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine

Iaryna Samusevych

Department of accounting and taxation; Sumy State University

Larysa Sysoyeva

Sumy State University

Date Written: January 11, 2015

Abstract

Conducted research led to develop a tax administration quality index, which characterizes the attractiveness of the tax system of country from the standpoint of the taxpayer. Calculation of the proposed index for Ukraine and group of countries of Central and Eastern Europe allowed to identify improving the quality of tax administration in all surveyed countries, and to detect the convergence of the level of quality of tax administration. Calculations performed to determine the connection between the quality of tax administration and the movement of mobile factors of production allowed to identify the presence of long-term impact of the quality of tax administration on tax competitiveness of country, which proves the relevance of the use of the quality of tax administration as a tool for development strategy of tax competition.

Keywords: Foreign Direct Investment, Mobile Factors of Production, Tax Administration, Tax Competition, Tax Policy, Tax Competitiveness of Country

JEL Classification: E22, E62, H31, H32

Suggested Citation

Levchenko, Nataliia and Samusevych, Iaryna and Sysoyeva, Larysa, Determining the Impact of the Tax Administration Quality on Tax Competitiveness of the Country (January 11, 2015). Available at SSRN: https://ssrn.com/abstract=2851180 or http://dx.doi.org/10.2139/ssrn.2851180

Nataliia Levchenko

National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine ( email )

57, Petropavlivska str.
Sumy, 40030
Ukraine

Iaryna Samusevych (Contact Author)

Department of accounting and taxation ( email )

Rymskyi-Korsakov str., 2
Sumy, 40000
Ukraine

Sumy State University ( email )

Rymskyi-Korsakov str., 2
Sumy, 40000
Ukraine

Larysa Sysoyeva

Sumy State University ( email )

Rymskyi-Korsakov str., 2
Sumy, 40000
Ukraine

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