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

Serhiy Petrukha and Nataliya Nazukova
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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
Authors registered in the RePEc Author Service: Sergiy Petruha (psv03051984@gmail.com)

Ukrainian Journal Ekonomist, 2015, issue 5, 18-24

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.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2015:i:5:p:18-24

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