TAXATION EFFICIENCY OF MODERN EMPLOYMENT ADMINISTRATION Cover Image

TAXATION EFFICIENCY OF MODERN EMPLOYMENT ADMINISTRATION
TAXATION EFFICIENCY OF MODERN EMPLOYMENT ADMINISTRATION

Author(s): Denis Ushakov, Oksana V. Akulich, Hafis A. Hajiyev, Nurlan A. Sakenov
Subject(s): Supranational / Global Economy, Public Administration, Labor relations, Public Finances, Globalization
Published by: Mykolas Romeris University
Keywords: taxation regime; globalization; economic stimulation; tax rate; taxation comfort; employment; unemployment;

Summary/Abstract: This article examines the problem of unemployment and the effectiveness of fiscal instruments for regulating employment. Authors have analyzed 131 countries of the world, classified into 5 groups, depending on their welfare level and also into 10 geographical groups. It was a period from 2009 to 2016. The practical significance of the material is to identify the factors that stimulate and limit the impact of the tax rate on unemployment in particular, and the level of tax comfort in countries as a whole. The conclusions we obtain here can be further used for the purposes of national policies modernization with regard to labor market stimulation and overcoming the social problems related to (un)employment by means of taxation instruments. This became possible due to economic reforms already carried out and due to already achieved levels of private business development (see their ranks in “Doing Business” and their tax ranks especially).

  • Issue Year: 18/2019
  • Issue No: 4
  • Page Range: 395-404
  • Page Count: 10
  • Language: English
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