Polityka podatkowa na rzecz odbudowy gospodarki i zrównoważonego rozwoju po pandemii COVID-19

Tetiana Kaneva


State University of Trade and Economics, Department of Finance, Ukraine (Ukraina)
https://orcid.org/0000-0002-3302-9593

Igor Chugunov


State University of Trade and Economics, Department of Finance, Ukraine (Ukraina)
https://orcid.org/0000-0003-4915-1267

Mykola Pasichnyi

m.pasichnyi@knute.edu.ua
State University of Trade and Economics, Department of Finance, Ukraine (Ukraina)
https://orcid.org/0000-0001-7663-776X

Andriy Nikitishin


State University of Trade and Economics, Institute of Trade and Economics, Department of Finance, Vinnytsia, Ukraine (Ukraina)
https://orcid.org/0000-0002-7951-4017

Nataliia Husarevych


State University of Trade and Economics, Department of Finance, Ukraine (Ukraina)
https://orcid.org/0000-0002-8266-8498

Abstrakt

Optymalny poziom opodatkowania i struktura podatkowa zależą od wielu czynników i znacznie różnią się w zależności od kraju. Jednak dwa wspomniane instrumenty polityki podatkowej mogłyby zapewnić ożywienie gospodarcze i zrównoważony wzrost gospodarczy. Artykuł ma na celu zbadanie wpływu polityki podatkowej na rozwój gospodarczy oraz ocenę roli odpowiednich instrumentów podatkowych w przyspieszeniu ożywienia gospodarczego. Wyniki pokazały, że poziom podatków szkodził stopie wzrostu PKB per capita w Europie Środkowej i krajach bałtyckich w latach 2000-2021. Kolejnym istotnym wnioskiem jest to, że wzrost zarówno ogólnego zatrudnienia, jak i stosunku inwestycji do PKB pozytywnie wpłynął na tempo wzrostu realnego PKB na mieszkańca. W celu pobudzenia wzrostu gospodarczego rząd może stosować obniżki podatków i inne bodźce zarówno w przypadku podatków zniekształcających, jak i nie powodujących zakłóceń. Należy poprawić potencjał instytucjonalny polityki podatkowej, aby zneutralizować negatywne skutki wpływu COVID-19 i zwiększyć stabilność makroekonomiczną.


Słowa kluczowe:

podatki, bodźce fiskalne, COVID-19, zatrudnienie, rozwój gospodarczy

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Opublikowane
2022-07-03

Cited By / Share

Kaneva, T., Chugunov, I., Pasichnyi, M., Nikitishin, A., & Husarevych, N. (2022). Polityka podatkowa na rzecz odbudowy gospodarki i zrównoważonego rozwoju po pandemii COVID-19. Problemy Ekorozwoju Problems of Sustainable Development, 17(2), 102–109. https://doi.org/10.35784/pe.2022.2.11

Autorzy

Tetiana Kaneva 

State University of Trade and Economics, Department of Finance, Ukraine Ukraina
https://orcid.org/0000-0002-3302-9593

Autorzy

Igor Chugunov 

State University of Trade and Economics, Department of Finance, Ukraine Ukraina
https://orcid.org/0000-0003-4915-1267

Autorzy

Mykola Pasichnyi 
m.pasichnyi@knute.edu.ua
State University of Trade and Economics, Department of Finance, Ukraine Ukraina
https://orcid.org/0000-0001-7663-776X

Autorzy

Andriy Nikitishin 

State University of Trade and Economics, Institute of Trade and Economics, Department of Finance, Vinnytsia, Ukraine Ukraina
https://orcid.org/0000-0002-7951-4017

Autorzy

Nataliia Husarevych 

State University of Trade and Economics, Department of Finance, Ukraine Ukraina
https://orcid.org/0000-0002-8266-8498

Statystyki

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