Moderng Origins of Tax Arrears in Ukraine: the Corrupted Government Model
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Date
2006
Authors
Vyshnya, M.
Journal Title
Journal ISSN
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Abstract
In 2001-2005 arrears have been equivalent to 9-26% of Consolidated Budget or 3-8% of GDP of
Ukraine. A list of the major debtors includes distressed agricultural companies as well as leading
monopolists and exporters. Thus, it is necessary to clarify factors determining the magnitude of tax
arrears and to analyze whether they are amassed due to liquidity problem of the indebted firms or their
bargaining potential.
Our model of tax arrears accrual outlines firms-to-government interplay. The government compares
cost of the debtors ' liquidation with cost of TA cancellation. Firms choose whether to be diligent taxpayers
or rent- seekers.
Description
Keywords
tax arrears, corrupt government, taxpayer
Citation
Vyshnya M. Moderng Origins of Tax Arrears in Ukraine : the Corrupted Government Model / M. Vyshnya // Наукові записки НаУКМА. - 2006. - Т. 56 : Економічні науки. - С. 12-16.