ISSN 0798 1015

Vol. 41 (Issue 27) Year 2020. Art. 5

Received: 03/03/2020 • Approved: 07/07/2020 • Published 23/07/2020

Stabilization of the macroeconomic situation and the tax rates level (theoretical conclusions for transitive economy)

Estabilización de la situación macroeconómica y el nivel de las tasas impositivas (conclusiones teóricas para la economía transitiva)

VITER, Dmitry V.1
FISUNENKO, Pavlo A.2
KOVALENKO-MARCHENKOVA, Yevheniia V.3

Abstract
The article deals with the theoretical background of the cyclical model of macroeconomic situation stabilization when the tax rate is relatively stable. Theoretical justification of the tax rate influence on the industrial cycle, on fluctuations or deviations of the production dynamics curve from the equilibrium line are also considered.
key words: macroeconomy, stability, tax, transitive economy.

Resumen
El artículo aborda los antecedentes teóricos del modelo cíclico de estabilización de la situación macroeconómica, cuando la tasa impositiva es relativamente estable. Se considera la justificación teórica de la influencia de la tasa impositiva en el ciclo industrial, en las fluctuaciones o desviaciones de la curva de dinámica de producción de la línea de equilibrio.
Palabras clave: macroeconómica, estabilidad, fiscal, económia transitiva.

Full article in PDF

1. Doctor of Philosophical Sciences, Senior researcher. Leading researcher. Center for Military and Strategic Studies. National Defense University of Ukraine named after Ivan Chernyakhovskyi. E-mail: vdv_n@ukr.net

2. Ph.D in Economics. Associate Professor. Department of Economics and Entrepreneurship. Prydniprovs’ka State Academy of Civil Engineering and Architecture. E-mail: fisunenko.pavlo@pgasa.dp.ua

3. Ph.D in Economics, Associate Professor. Department of Economics and Entrepreneurship. Prydniprovs’ka State Academy of Civil Engineering and Architecture. E-mail: EVKovalenko@i.ua