出版社：Odessa National Polytechnic University Institute of Business, Economics and Information Technologies
摘要：Scientific approaches to estimating the effectiveness of fiscal policy are analyzed. Industrial and institutional function, which in addition to the purely technological aspect of economic growth (volume and efficiency of labor and capital) also takes into account the institutional climate, is constructed. To assess the development of the institutions in the country is used averaged tax rate. Comparative analysis of the efficiency of fiscal institutions is carried out using two scientific approaches. Laffer fiscal points of first and second kinds are calculated using econometric approach for efficiency estimation of fiscal policy in Ukraine. Analytical two-parameter method is used to determine the optimal parameters the tax burden for the national economy.
