Tax Policy for Economic Recovery and Sustainable Development After COVID-19

• Autorzy: Kaneva Tetiana , Chugunov Igor , Pasichnyi Mykola , Nikitishin Andriy , Husarevych Nataliia

Identyfikatory

DOI

10.35784/pe.2022.2.11

Warianty tytułu

PL

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

• Języki publikacji: EN

Abstrakty

EN

The optimal taxation level and tax structure depend on numerous factors and enormously differ from country to country. However, the two mentioned tax policy instruments could ensure economic recovery and sustainable economic growth. This article aims to examine the effects of tax policy on economic development and evaluate the role of appropriate tax instruments in speeding up recovery. The results showed that tax level harms the GDP per capita growth rate in Central Europe and Baltic states over the 2000-2021 period. Another vital finding is the increase in both overall employment and investment to GDP ratio positively affected the real GDP per capita growth rates. In order to foster economic growth government might use tax cuts and other stimuli both for distortionary and non-distortionary taxes. The tax policy’s institutional potential should be improved to neutralize the adverse effects of COVID-19 impact and enhance macroeconomic sustainability.

Słowa kluczowe

EN

taxes; fiscal stimulus; COVID-19; employment; economic development

PL

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

• Wydawca: Lublin University of Technology
• Czasopismo: Problemy Ekorozwoju
• Rocznik: 2022
• Tom: Vol. 17, nr 2
• Strony: 102--109
• Opis fizyczny: Bibliogr. 30 poz., fig., tab.

Twórcy

autor

Kaneva Tetiana

• State University of Trade and Economics, Department of Finance, Ukraine

• https://orcid.org/0000-0002-3302-9593

autor

Chugunov Igor

• State University of Trade and Economics, Department of Finance, Ukraine

• https://orcid.org/0000-0003-4915-1267

autor

Pasichnyi Mykola

• State University of Trade and Economics, Department of Finance, Ukraine

• https://orcid.org/0000-0001-7663-776X

autor

Nikitishin Andriy

• State University of Trade and Economics, Institute of Trade and Economics, Department of Finance, Vinnytsia, Ukraine

• https://orcid.org/0000-0002-7951-4017

autor

Husarevych Nataliia

• State University of Trade and Economics, Department of Finance, Ukraine

• https://orcid.org/0000-0002-8266-8498

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).