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Abstract This article provides a comparative analysis of the construction industry and the impact of taxation in the Baltic and Scandinavian countries. The issues of granting permission for the construction of residential buildings and cost growth rates for a new housing stock are analyzed. The analysis revealed the annual rate of changes in the construction sector, the rate of construction of residential buildings. The paper compares the annual rate of changes in employment and the size of taxation to identify the relationship between the rate of growth or decline. The analysis made it possible to determine the main indicators that affect the rate of changes in the construction sector. Construction costs are calculated to determine the amount of project costs and client’s expenses (architect’s fee, website, VAT, production prices, household expenses, etc.). The key indicators affecting the construction sector are compared. These are the number of enterprises, the number of employees, turnover, value added, personnel costs, investment in material goods. A summary table of corporate taxation in the Scandinavian and Baltic countries is presented. The table reflects types of taxes and key interest rates. The dynamics of sales of new housing is analyzed for each country. The conclusion about the largest volume of construction in the countries under study is drawn.
Распутина et al. (Thu,) studied this question.