Tax Reforms in Ukraine and Georgia: Changing Priorities

Bedianashvili, Givi; Ivanov, Yu. B.; Іванов, Ю Б; Paientko, Tetiana; Паентко, Татьяна Васильевна

doi:10.15826/jtr.2019.5.2.063

Cited by 6 publications

(5 citation statements)

References 34 publications

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“…This result can be explained by the fact that in Ukraine the distribution of taxes through the system of public funding of public services is characterised by a lack of efficiency and accountability. This is partly proved by Ukraine's position in world rankings of economic freedom (Bedianashvili et al, 2019;Paientko & Oparin, 2020).…”

Section: Results Of Hypothesis Testingmentioning

confidence: 99%

“…A common assumption in developing countries seems to be that high tax burdens have a negative impact on economic and social development (Paientko & Oparin, 2020). Therefore, to improve the economic environment and reduce inequality and poverty, it is necessary to cut taxes, and this has indeed worked in some Eastern European countries (Bedianashvili, Ivanov, and Paientko, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Taxation, Inequality, and Poverty: Evidence from Ukraine

Markina

2022

Central European Economic Journal

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The aim of the article is to assess the impact of taxes on poverty and inequality in Ukraine and provide recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a combination of linear regression and commitment to equity (CEQ) methodology, which was designed by Lustig to analyse the impact of taxation and social spending on inequality and poverty in individual countries. The dataset consists of data from the World Inequality Data Base and data from State Statistic Service of Ukraine. The analysis shows that income tax reform in Ukraine should not take place in the context of changing tax rates and tax periods but in the context of shifting the tax burden from the poor to the rich and preventing aggressive tax planning. Also, the results of the analysis show that the Ukrainian government’s policy of reducing free education and health services may contribute to poverty if the government does not change its redistributive policies. The article contributes to the academic literature on the impact of taxation on poverty and inequality in developing countries. The practical results obtained in the paper are useful for developing countries’ governments to design poverty- and inequality-sensitive tax policies.

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Section: Results Of Hypothesis Testingmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Taxation, Inequality, and Poverty: Evidence from Ukraine

Markina

2022

Central European Economic Journal

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“…Substantial tax reforms did not start until after the Rose Revolution in 2003, when a new government fighting economic stagnation, corruption, and deteriorating infrastructure aimed to rebuild Georgia with a jump start (Mitchell, 2009). Reforming the tax system comprised three stages (Bedianashvili et al, 2019). First, in 2004, the tax systems underwent thorough institutional reforms consisting of simplified tax legislation, greatly reducing the number of taxes to six, and with it, the level of tax burdens (Bedianashvili et al, 2019, 125).…”

Section: Fieldwork In the Georgian Tax Arenamentioning

confidence: 99%

“…Reforming the tax system comprised three stages (Bedianashvili et al, 2019). First, in 2004, the tax systems underwent thorough institutional reforms consisting of simplified tax legislation, greatly reducing the number of taxes to six, and with it, the level of tax burdens (Bedianashvili et al, 2019, 125). Second, three years later, the process of taxation improved with the creation of new tax administrative bodies.…”

Section: Fieldwork In the Georgian Tax Arenamentioning

confidence: 99%

Game of tax: Rethinking the relationship between redistribution and reciprocity through a Georgian tax lottery

Larsen

2022

Economic Anthropology

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This article addresses a failed tax lottery in the country of Georgia's rapid yet shaky political and economic development. The purpose of a tax lottery is to formalize transactions and increase tax compliance. It aims to motivate consumers in any commercial transaction to ask for a receipt qua lottery ticket and ensure that businesses pay taxes due. Tax lotteries thus have a dual function: more revenue is collected from businesses, and consumers do soft policing work while also having a chance to win. Taxation and gambling are two very different ways of exchanging. Gambling is mostly voluntary, effortless, and playful, whereas taxation is dull government revenue collection. Yet both gambling and taxation are ways to understand any society and its political life through its reciprocal qualities and redistributive effects. Drawing on anthropological research studying taxation and gambling, this article is a Schumpeterian analysis, as it provides an inlet into how Georgians regard their society. Studying this tax lottery provides an opportunity to rethink the relation between redistribution and reciprocity, and I argue that to understand how citizens accept the redistribution of taxation, we have to attend to its reciprocal qualities.

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“…The expediency of tax incentives for business investment activity is confirmed by the results and conclusions of many scientific studies. The data of the study cover both developed (Mayoral & Seguro, 2017;Ohrn, 2018), emerging (Fan & Liu, 2020;Panskov & Lukasevich, 2017) and other developing markets (Bedianashvili et al, 2019). In particular, such tax incentive instrument as depreciation policy is characterized by a consistently high significance of the impact on investment (Maffini et al, 2019;Ohrn, 2019).…”

Section: Introductionmentioning

confidence: 99%