Formation of Indicators System of Taxes Fiscal Efficiency: Theory and Practice

Zhanna Piskova

Keywords: fiscal performance, income tax, the fiscal importance of tax in the budget and the GDP of the state; rate of tax collection; the cost of tax collection per capita; rate burden on the employee of DFS Ukraine; efficiency ratio of tax to GDP; the rate of uneven income tax.

Outlines of Changing the Tax Policy Paradigm of Ukraine

Zhanna Piskova, Iryna Tsurkan

Keywords: tax institution, public goods, analog model of tax policy, maximum tax policy model, minimum tax policy model, reasonable tax policy model, type of tax policy.

DOI: http://www.doi.org/10.31339/2313-8114-2020-1(13)-205-211