id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-644	Martynenko, Valentyna	ASSESSMENT OF FAVOURABLENESS FOR THE TAX SYSTEM OF UKRAINE IN THE INTERNATIONAL CONTEXT	2019	7	.pdf	application/pdf	4782	177	50	Other factors are as such: improving the tax administration quality: reducing the time for registration, filing and tax payment from 2185 hours in 2005 to 328 hours in 2016, with the worldwide average index of 240 hours per year; reducing the number of tax payments from 98 in 2005 to 5 (the worldwide average index is 24 payments) in 2016. The following positive dynamics of the Ukrainian tax system favourableness is due to: - the reduction of the total tax burden by 22.5% – the total tax and contribution rate decreased from 60.3% in 2005 to 37.8% (at the worldwide average tax burden of 40.5%) in 2016; - the significant reduction in the time for registration, filing, and tax payment in 6.7 times – from 2185 hours in 2005 to 328 hours (at the worldwide average time 240 hours) in 2016; - reduction of the number of tax payments by 19.6 times – from 98 in 2005 to 5 (at the worldwide average index – 24 payments per year) in 2016, with the maximum value this index reached in 2008 and made 147.	cache/issue-644.pdf	txt/issue-644.txt