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.uaState 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 gospodarczyBibliografia
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Autorzy
Tetiana KanevaState University of Trade and Economics, Department of Finance, Ukraine Ukraina
https://orcid.org/0000-0002-3302-9593
Autorzy
Igor ChugunovState University of Trade and Economics, Department of Finance, Ukraine Ukraina
https://orcid.org/0000-0003-4915-1267
Autorzy
Mykola Pasichnyim.pasichnyi@knute.edu.ua
State University of Trade and Economics, Department of Finance, Ukraine Ukraina
https://orcid.org/0000-0001-7663-776X
Autorzy
Andriy NikitishinState 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 HusarevychState University of Trade and Economics, Department of Finance, Ukraine Ukraina
https://orcid.org/0000-0002-8266-8498
Statystyki
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Licencja
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