Trade Freedom and Revenue from Trade Taxes: a Cross-Country Analysis

  • Olena Sokolovska НИИ фискальной политики Государственной фискальной службы Украины, Национальный университет государственной фискальной службы Украины, 31, Universitetskaya street, Irpin, Kyiv region, 08201, Ukraine https://orcid.org/0000-0002-4259-3786

Аннотация

Либерализация внешней торговли как следствие постепенной отмены тарифных и нетарифных барьеров, в целом ведет к сокращению налоговых доходов государства. Для оценки взаимосвязи между уровнем свободы торговли и дохода от внешнеторговых налогов в статье были использованы данные по 104 странам мира за 2012 г. С целью дальнейшего анализа рассматриваемые страны были распределены на две группы в зависимости от их уровня дохода согласно классификации Всемирного банка. Также анализируется взаимосвязь между уровнем свободы торговли и доходом от внешнеторговых налогов для стран, богатых природными ресурсами. Результат показал значимую отрицательную корреляцию между уровнем свободы торговли и доходом от внешнеторговых налогов для стран с низкими доходами и доходами ниже средних, что позволило сделать выводы об экономической политике стран на различных этапах либерализации внешней торговли. Библиогр. 26 назв. Табл. 2. Ил. 4.

Ключевые слова:

внешняя торговля, налоги на внешнюю торговлю, налоговый доход, свобода торговли, развивающиеся страны, страны, богатые природными ресурсами

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Биография автора

Olena Sokolovska, НИИ фискальной политики Государственной фискальной службы Украины, Национальный университет государственной фискальной службы Украины, 31, Universitetskaya street, Irpin, Kyiv region, 08201, Ukraine

кандидат экономических наук, ведущий научный сотрудник

Литература

Литература на русском языке


References in Latin Alphabet


Translation of references in Russian into English

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Опубликован
2016-06-30
Как цитировать
Sokolovska, O. (2016). Trade Freedom and Revenue from Trade Taxes: a Cross-Country Analysis. Вестник Санкт-Петербургского университета. Экономика, (2), 052 - 067. https://doi.org/10.21638/11701/spbu05.2016.203
Выпуск
Раздел
Мировая экономика