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Effective average tax rates as a criterion of investment in agricultural sector of national economy

Author

Listed:
  • Serhiy Petrukha

    (Postgraduate Institute of the Academy of Financial Management of the Ministry of Finance of Ukraine, Kyiv)

  • Nataliya Nazukova

    (Institute for Economics and Forecasting, National Academy of Sciences of Ukraine, Kyiv)

Abstract

The article deals with the methodological principles of decomposition of the indicative basis of the tax burden on capital investment in the light of so-called "effective average tax rates". The expediency of using well-known methodical approach to diagnosing the tax burden on investments in agrarian sector of Ukraine, developed by M. Devereux and R. Griffith, is highlighted in the article. The authors fulfilled a quantitative and qualitative monitoring of the tax burden for investment in buildings, equipment and intangible assets in the agricultural sector in Ukraine for 2011–2016. The results revealed that the average effective tax rates are informative indicators of financial and economic impact, including the tax and budget tools of state regulation, on the level of tax burden on capital investment. At the same time, the received theoretical and applicable results can be used by the working group number 6 "State support and taxation in agriculture" engaged in the development of a project of Single integrated strategy of agriculture and rural areas development in 2015–2020.

Suggested Citation

  • Serhiy Petrukha & Nataliya Nazukova, 2015. "Effective average tax rates as a criterion of investment in agricultural sector of national economy," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 5, pages 18-24, May.
    • Handle: RePEc:uje:journl:y:2015:i:5:p:18-24
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    References listed on IDEAS

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    1. Mervyn A. King & Don Fullerton, 1984. "The United Kingdom," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 31-86, National Bureau of Economic Research, Inc.
    2. Mervyn A. King & Don Fullerton, 1984. "Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 1-6, National Bureau of Economic Research, Inc.
    3. Mervyn A. King & Don Fullerton, 1984. "The United States," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 193-267, National Bureau of Economic Research, Inc.
    4. Mervyn A. King & Don Fullerton, 1984. "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany," NBER Books, National Bureau of Economic Research, Inc, number king84-1.
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