Problems of Evaluating the Tax Burden Level in Ukraine
Problems of Evaluating the Tax Burden Level in Ukraine

Summary/Abstract: The article reviews problems of evaluating the level of tax burden in Ukraine. The dynamics of a Total Tax Rate index is given by certain countries of the world as of from 2013 to 2015. This index value is compared between Ukraine and other countries. Basing on the statistical data, the rate of tax burden in Ukraine as of from 1997 to 2015 is calculated. Its dynamics analysis is conducted. The problems are defined which appear during evaluation of the tax burden level in Ukraine. Among main problems, the following are considered: corruption rank, ambiguity of calculation methodology, large share of economics in the black economy sector, growth of tax burden due to additional expenditures.

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