Аsessment of the impact of external corporate borrowing on the revenues of Ukraine’s budget

Tverdokhlibova, D.V. (2014). Аsessment of the impact of external corporate borrowing on the revenues of Ukraine’s budget. National Academy of Sciences of Ukraine, SO "Institute for Economics and Forecasting of the NAS of Ukraine". Kyiv [in Ukrainian].

ISBN 978-966-02-7427-3

The paper outlines the methodological principles of assessing the impact of external corporate borrowings on the revenues of Ukraine’s budget, which are based on the tax accounting of economic transactions related to the attraction, servicing, use and return of such borrowings. For 2006 - II quarter of 2014, the authors calculate quarterly estimates of the impact on the revenues of Ukraine’s budget from transactions involving attraction, servicing and return of external corporate loans and operations of merchandise import paid from these loans. For this purpose, they use data from official statistics and data calculated on its basis by constructing and solving four linear programming tasks.

For scientists, civil servants, teachers, graduate students and students of economic specialties of higher educational institutions.