Frolova N. Tax burden on labor, capital and final consumption

Object is tax burden on labor, capital and final consumption; research objective is the development of theoretical bases of the tax burden evaluation and elaborating practical methodology for evaluation of the tax burden on labor, capital and final consumption in Ukraine; methods - system, scientific abstraction, the quantitative analysis of financial and economic indicators, analytical and statistical distribution, the comparative analysis and generalization; theoretical and practical results - the methodological approach to evaluation of tax burden is evolved which allows to evaluate level of tax burden on labor, capital and final consumption in Ukraine, profit tax rate reduction and increasing taxation of environmentally harmful goods and services are suggested in order to shift tax burden from factor incomes to final consumption; stage of introduction - the practical value of theoretical and methodological results has been proven with their application by Secretary of the President of Ukraine, National Security and Defense Council of Ukraine, etc.; application branch - economy of Ukraine.