SPECIAL TAX MODES IN THE CONTEXT OF THE REFORM OF THE TAX CODE OF UKRAINE
Abstract
Purpose. The theoretical definition of the nature of special tax regimes, their practical application and the impact on increasing tax revenues of local budgets, as well as regulatory and legislative changes in the context of the reform of the Tax Code of Ukraine. Methodology of research. The following methods were used to solve the tasks set in the work: the general scientific method - for the formation of information on the special tax regime; economic and analytical method - for studying the dynamics of income of the single tax revenues to local budget revenues of Ukraine for 2010-2015; a comparative method - when considering normative documents, which reflected changes in tax legislation and the practice of applying European experience in the field of special tax regimes. Findings. It was found that the introduction of special tax regimes is an effective tool for the development of small business in Ukraine. Legislative reforms of the Tax Code that have taken place in recent years have affected both the increase in the number of small business entities and tax revenues to local budgets, especially this is noticeable in 2014-2015. However, the parameters limiting stay in the simplified system are not encouraged enterprises to grow. In our opinion, in connection with the change in the differentiation of groups of payers of the single tax, a progressive step to stimulate an increase in the production of single tax payers will be the replacement of the limit of annual revenue from fixed to those related to external targets (for example, from living wage, minimum wage or inflation rate). Originality. The peculiarities of application of special tax regimes in Ukraine are generalized, interdependence between tax revenues of local budgets and legislative and regulatory changes were grounded. Practical value. Positive changes from the introduction of legislative changes made it possible to evaluate in practice the benefits of reforming the special tax regime and, as a result, to assess the significant increase in local budget revenues. The results of the study can be used in determining the further directions of reforming the DFS of Ukraine.
References
Мединська Т.В. Спеціальні податкові режими: загальні положення, облік і звітність : [навчально-практичний посібник] / Т.В. Мединська, О.М. Чабанюк. – К. : Алерта, 2017. – 240 с.
Податковий кодекс України: кодифіковано станом на 01 січня 2017 р. [Електронний ресурс]. – Режим доступу : http://zakon5.rada.gov.ua/laws/show/.
Левін В.І. Удосконалення оподаткування малого та середнього бізнесу в Україні в умовах євроінтеграційних процесів : дис. на здобуття наук. ступеня канд. екон. наук : спец. 08.00.08 / В.І. Левін; Держ. навч.-наук. установа «Акад. фінанс. упр.». - Київ, 2016. - 225 с.
Офіційний сайт Державної служби статистики України [Електронний ресурс]. – Режим доступу : http://www.ukrstat.gov.ua/.
Офіційний портал Державної фіскальної служби України [Електронний ресурс]. – Режим доступу : http://sfs.gov.ua.
Економіко-правові наслідки європейської інтеграції: досвід європейських країн. – Ірпінь : НДІ фінансового права, 2014. – 60 с.
Annex 1 SME taxation in Europe – An empirical study of applied corporate in come taxation for SMEs compared to large enterprises // DG for Internal Market, Industry, Entrepreneurship and SMEs. Europenian Union, 2015. 631 p.
Мединська Т.В. Єдиний податок у формуванні доходів місцевих бюджетів та податковий контроль за його сплатою / Т.В. Мединська // Сталий розвиток економіки : [міжнар. наук.-виробн. журнал]. – 2014. – № 2(24). – С. 218-224.
Medynska, T.V. and Chabaniuk, O.M. (2017), Spetsialni podatkovi rezhymy: zahalni polozhennia, oblik i zvitnist [Special tax regimes: general provisions, accounting and reporting], Alerta, Kyiv, Ukraine, 240 p.
Podatkovyi kodeks Ukrainy [The Tax Code of Ukraine], available at: http://zakon5.rada.gov.ua/laws/show/ (access date October 02, 2017).
Levin, V.I. (2016), “Improving the taxation of small and medium-sized businesses in Ukraine in the context of European integration processes”, Diss. of Cand. Sc. (Econ.), 08.00.08, Kyiv, Ukraine, 225 p.
Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine], available at: http://www.ukrstat.gov.ua/ (access date October 02, 2017).
Ofitsiinyi portal Derzhavnoi fiskalnoi sluzhby Ukrainy [Official portal of the State fiscal service of Ukraine], available at: http://sfs.gov.ua. (access date October 02, 2017).
NDI finansovoho prava (2014), Ekonomiko-pravovi naslidky yevropeiskoi intehratsii: dosvid yevropeiskykh krain [Economic and legal consequences of European integration: the experience of European countries ], Irpin, Ukraine, 60 p.
DG for Internal Market, Industry, Entrepreneurship and SMEs, Europenian Union (2015), Annex 1 SME taxation in Europe – An empirical study of applied corporate in come taxation for SMEs compared to large enterprises, 631 p.
Medynska, T.V. (2014), “The only tax in the formation of local budget revenues and tax control over its payment”, Stalyi rozvytok ekonomiky : [mizhnar. nauk.-vyrobn. zhurnal], no. 2(24), pp. 218-224.
