The tax burden in the direct taxation sphere and investment attractiveness of the European Union member countries
The comparative analysis of profit tax rates, tax burden and investment attractiveness of Ukraine, and countries of the European Union are carried out. The countries competitiveness ratings are considered according to the data of the World Economic Forum in Davos, International Institute for Management Development (Lausanne) and the World Bank. Dependence between the countries economic growth rate and the tax burden in the direct taxation sphere is investigated. The rank of Ukraine is defined based on the data of the countries competitiveness ratings.