ОПТИМАЛЬНЕ КОРИГУВАННЯ СТАВКИ ПОДАТКУ НА ГАЛУЗІ ДЛЯ ІНВЕСТОРІВ У ДАНІЇ. OPTIMAL INDUSTRY TAX RATE ADJUSTMENT FOR INVESTORS IN DENMARK
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Date
2023
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Abstract
У статті розглянуто можливість встановлення диференційованих ставок на корпоративний прибуток на прямі іноземні інвестиції у різні галузі Данії з метою підвищення економічного зростання країни за допомогою моделі лінійного програмування, беручи до уваги метод оцінювання експертних висновків, стосовно граничних меж на зміну податку. Висновки експертів перевірено на узгодженість та розраховано ставку корпоративного податку на прибуток за галузями економіки Данії за даними 2022 р. Тhe paper considers the possibility of setting differentiated corporate profit rates on foreign direct investment in various industries in Denmark in order to increase the country's economic growth.
The development of one of the authors regarding the determination of equilibrium prices in retail trade was taken as the main method. According to this method, prices were raised for those goods that sold better. On the contrary, the prices of low-demand goods decreased. A test of that technique in the retail trade proved that customers who bought goods that went up in price did not abandon those goods. On the other hand, the sales of low-demand goods increased, as a result of which the traders' incomes increased. The adaptation of this principle for the reorganization of the taxation system was based on the idea that if the tax on a certain branch of the economy, which gives the largest income to the budget, is increased, investors will not refuse to invest it in the future, and a decrease in the tax on the branch that gives small deductions to the budget of the country, on the contrary , will attract additional investments. In order to limit the possible changes in tax rates for various sectors of the Danish economy, five Danish economists were involved, who expressed their opinion on the permissible limits of tax rate changes. The level of agreement between experts' opinions, determined by the Kendall concordance coefficient, was sufficient. The problem of mathematical programming was formulated in such a way that the total percentage of tax changes was equal to zero and that the tax change did not exceed the limits determined in advance by the experts. The optimal calculation of corporate tax rates for each industry in Denmark was performed using 2022 data, showing the following results: Agriculture, Forestry and Fisheries 20.96%, Mining 20.92%, Manufacturing 22.2%, Utilities 22 ,44%, Construction 21.93%, Trade and transport 22.25% , Information and communication 22.62%, Finance and insurance 22.93%, Real estate transactions and lease of non- residential buildings 22.13%, Residential houses 22.11%, Other business services 22.25%, Government, education and health care 21.01%, Arts, entertainment and other services 22.25%.
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прямі іноземні інвестиції, диференційований корпоративний податок на прибуток, лінійне програмування, метод оцінки експертних висновків, економіка Данії, oreign direct investment, differentiated corporate income tax, linear programming, expert opinion evaluation method, Danish economy