Moderng Origins of Tax Arrears in Ukraine: the Corrupted Government Model
| dc.contributor.author | Vyshnya, M. | |
| dc.date.accessioned | 2015-11-02T17:16:38Z | |
| dc.date.available | 2015-11-02T17:16:38Z | |
| dc.date.issued | 2006 | |
| dc.description.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. | en |
| dc.identifier.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. | uk |
| dc.identifier.uri | https://ekmair.ukma.edu.ua/handle/123456789/7048 | |
| dc.language.iso | en | uk |
| dc.status | published earlier | uk |
| dc.subject | tax arrears | uk |
| dc.subject | corrupt government | uk |
| dc.subject | taxpayer | uk |
| dc.title | Moderng Origins of Tax Arrears in Ukraine: the Corrupted Government Model | en |
| dc.title.alternative | Математичні методи оцінки податкової заборгованості в Україні: модель корумпованого уряду | uk |
| dc.type | Article | uk |