ECONOMIC SIMULATION ANALYSIS OF THE REGIONS OF UKRAINE DEVELOPMENT BASED ON TAX BURDEN OPTIMIZATION

Анотація

Urgency of the research. Difficulties in the macroeco-nomic environment and budgetary issues intensify within the volatile environment of Ukrainian economy. The causes include excessive tax burden. Target setting. Thus tax burden issues analysis taking into consideration resource potential particularities of the economy of the various regions of the country is the priority for their economic growth facilitation. Actual scientific researches and issues analysis. Theoretical and applied framework of tax burden effect on the economy analysis has been started by Arthur Laffer. Valuable contributions into theory and methodology have been done by the following prominent scientists: Yu. Ananiashvili, Ye. Balatskyi, A. Gusev, M. Kakaulina, V. Fedosova, V. O. parina, V. Sutormina, N. Riazanova, O. Girna, O. Sydorovych. Uninvestigated parts of general matters defining. The need in research work at named field still remains, especially taking into account specific features of regions and national economy development in the context of transition economy. The research objective. Laffer's theory special aspects investigation in tax burden optimization of regions sphere, methodological approach extension in terms of tax manage-ment based on the principles of the rational use of of re-sources, optimal tax burden priority directions substantiation with the objective of to provide economic growth. The statement of basic materials. This paper presents specific features of the tax burden in the regions of Ukraine. Methodological approach is proposed which provides means to optimize tax burden of the regions, increase economic feasibility level when making decisions concerning priority ranking of the regions development. Conclusions. Undertaken study allows to claim that re-gions of Ukraine are featured with different effect of the tax burden on economic system. Assessment of Ukrainian regions tax burden optimization pattern to the level facilitating economic growth has shown that even slight increase in output can allow to increase substantially tax revenue level.

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