FACTOR ANALYSIS OF THE DYNAMICS OF TAX REVENUES FROM INDIVIDUALSENTERPRENEURS ON THE GENERAL TAXATION SYSTEM FOR 2013-2015
Journal Title: Економіка та суспільство - Year 2017, Vol 12, Issue
Abstract
The article is devoted to the decomposition and estimating of the main factors impact on the amount of tax revenues from such a group of payers as "individuals – entrepreneurs". The selected factors makes preconditions for distinguishing the share of the tax revenues dynamics caused by social processes that are not directly influenced by the activities of tax authorities and the share of such dynamics due to the characteristics of Ukrainian fiscal services activity. In particular, the economic activity of entrepreneurs, the attractiveness of the individual – entrepreneur status comparing another business statuses and the scale of income of such entrepreneurs are interpreted as not depending on the activities of tax authorities and determine the potential of the individuals – entrepreneurs for income tax payments. An effective tax rate and average tax revenues from one individual – entrepreneur – are considered as indicators that directly depend on the parameters of the State fiscal service of Ukraine and characterize the using of the existing potential of individuals – entrepreneurs for tax payment.
Authors and Affiliations
М. О. Лебеда
Keywords
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- EP ID EP616087
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