Fiscal Incidence in Ukraine : A Commitment to Equity Analysis

Bornukova, Kateryna ; Leshchenko, Nataliia ; Matytsin, Mikhail

World Bank, Washington, DC

关键词: TRANSFERS;    SOCIAL SPENDING;    INEQUALITY;    POVERTY;    TAX REVENUE;   

DOI  :  10.1596/1813-9450-8765
RP-ID  :  WPS8765

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The paper employs the Commitment toEquity framework to present a first attempt at acomprehensive fiscal incidence analysis for Ukraine,encompassing the revenue and expenditures components of thefiscal system, including direct and indirect taxes, as wellas direct, indirect, and in-kind transfers. The fiscalsystem in Ukraine has high redistribution effects,decreasing the Gini inequality index by 21 percentagepoints, and the official measure of poverty incidence by27.6 percentage points (considering all fiscal interventionsincluding in-kind transfers). As in many other countries inthe region, pensions are the main contributor to theredistribution effect of fiscal policy. However, Ukrainestands out due to the relatively high equalizing effect ofdirect transfers. Fiscal policy in Ukraine is pro-poor, withthe lowest income decile benefiting the most. Overall, 60percent of the population of Ukraine are net recipients fromthe fiscal system, the main categories of recipients beinghouseholds with two or more children, single-parenthouseholds, and retirees.