International Experience in Tax Reform and Lessons for Ukraine

Peter Luzik

No 9904, CERT Discussion Papers from Centre for Economic Reform and Transformation, Heriot Watt University

Abstract: This paper discusses the negative effect of income and value-added taxation on the Ukrainian economy during the transitional period. The ultimate purpose of this paper is to ascertain links between fiscal policy and economic transformation, to define objectives for tax reforms, which took place all over the world in 1970-90s, to evaluate major trends and the need for tax reform in Ukraine, to examine Ukrainian income and value-added taxation and to set requirements for tax reform there. It stated that economic trends reflect disequilibrium in Ukrainian economy, which can be eased if tax reform will be undertaken. Key taxes, which tax reform shall be focused on, are personal income tax, corporate income tax and value-added tax. Non-standard tax rules and heavy tax burden (comparatively to GDP and economic growth) depress markets, distort corporate and individual economic behaviour in Ukraine. Tax reform may reduce the negative effect of taxation if new tax rules are more standard and the tax burden is reasonable.

Date: 1999
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