Archive 2006

• 02.12.2006

  Reforming the revenue side of the compulsory social insurance system: Assessing the potential for lower payroll taxes in Ukraine

  (Code:V17)

  Ukraine’s expensive compulsory social insurance system is financed through high payroll taxes. High taxes induce tax evasion. Reforms of the social insurance system should aim at lowering taxation (contribution) rates and reduce complexity and susceptibility for corruption and evasion. One step in this direction could be the unification of revenue collection.

  Attached file  (150.8 kb)
  Authors:  Betliy Oleksandra, Handrich Lars
  Tags:  Center of economic research, German advisory group