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Серия: Экономическая >
Випуск 3(45) >
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http://ea.donntu.ru/handle/123456789/27989
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| Название: | Эффективность института налогообложе-ния с точки зрения общей продуктивности распределения капиталов |
| Другие названия: | Ефективність інституту оподаткування з точки зору загальної продуктивності розподілу капіталів
TAX INSTITUTE EFFICIENCY IN TERMS OF OVERALL PRODUCTIVITY OF CAPITAL DISTRIBUTION |
| Авторы: | Соколовская, Е.В.
Соколовська, О.В.
SOKOLOVSKA, О.V. |
| Ключевые слова: | налогообложение
экономическое поведение
экономический агент
инвестиции
эффективность
оподаткування
економічна поведінка
економічний агент
інвестиції
ефективність
taxation
economic behavior
economic agent
investment
efficiency |
| Дата публикации: | 2013 |
| Издатель: | ДонНТУ |
| Библиографическое описание: | Наукові праці Донецького національного технічного університету. Серія: економічна. Випуск 3(45) - Донецьк, ДонНТУ, 2013. |
| Аннотация: | Проанализировано экономическое поведение инвесторов с точки зрения достижения налоговой нейтральности. Представлена сравнительная характеристика видов нейтральности. Предложена концепция эффективного налогообложения капиталов с учетом институциональных факторов. |
| Описание: | The economic behavior of investors in terms of achieving tax neutrality is analyzed. The comparative characteristic of neutrality types is given. A concept of effective taxation of capital, taking into account institutional factors, is proposed.
Taxes, changing the yield of agents’ functioning, potentially change their priorities, distorting economic behavior, which may lead to a breach of the optimal distribution of asset allocation. Therefore, with the existence of the tax burden there appears a task to try to ensure maximum efficiency of the investors’ distribution in the economic environment. This is possible if the tax rate will be the minimum significant factor influencing the behavior of economic agents, resulting in the distribution of the latter on the economic environment sufficiently to conform to the distribution of "a world without taxes." A situation in which tax rates have no effect on the economic behavior of agents is called the "tax neutrality".
The government may take into account the tax neutrality in regulating the economic agents’ activity in two ways. First, the government can stick to the principle of neutrality, varying tax rates within the limits not violating the terms of neutrality. It should be noted that, given the great variety, complexity and lack of coordination of tax systems in different countries, to achieve neutrality in practice is not easy, and sometimes impossible. At the same time, the state can ignore the principle of neutrality, setting tax rates based solely on their own goals and trying to use the distortion of agents’ behavior in their own interests.
These two approaches to maximize welfare: in terms of economies’ association and from the point of view of a single economic system, a member of the association, are consistent with two sufficiently opposite types of neutrality: neutrality as minimizing distortions in the behavior of economic agents as a result of tax - taxneutrality, and neutrality as indifference to the properties of the particular economic system, provided by tax regulations. The first tries to minimize the impact of taxes, giving the distribution of economic actors at the mercy of selfregulation as a result of competition, the second defines taxes as the main regula-tory instrument.
The proposed concept of effective taxation of capital is to create conditions as close as possible in the presence of institutional factor ("peace with taxes") to the optimal positioning of the capital by applying the principles of tax neutrality in the open economy.
In order to develop practical recommendations for improving the system of taxation of capital it looks appropriate to analyze the time evolution of a system of interacting agents (investors) and the state under the influence of the identified conflicts and controlling actions. |
| URI: | http://ea.donntu.edu.ua/handle/123456789/27989 |
| Располагается в коллекциях: | Випуск 3(45)
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