TAXATION OF MILITARY DUTY IN UKRAINE

Abstract

Purpose – is to outline the concept of military necessity collection, financing measures to improve the capabilities of the state and justify solutions to military taxation timely tax. Methodology of research. To achieve the objectives used in the article: system-analytical method in the study of legislative and other normative-legal acts a war tax; a systematical method, which is a complex analizes of large and complex objects (systems) such as a war tax in the tax system, study them as a whole agreed with the operation of all components and parts; abstract-logical method is to summarize the theoretical positions and the formation of conclusions and proposals. Findings. An aim, feature, and necessity of military duty, was exposed. It is explained: that the payer of collection is a physical person-resident, that gets profits both from the source of their origin in Ukraine and foreign profits; a physical person is a non-resident, which gets profits from the source of their origin in Ukraine; but tax agent. By the object of taxation of physical person-businessman there is a net taxable profit, in difference between total taxable revenue (a profit yield is in a money and unmoney form) and documentarily confirmed charges related to economic activity of such physical person-businessman. And also it is considered extra charge, maintenance and inpayment (enumeration) of collection to the budget. Originality. The research allows obhruntovaty and analyze federal military duty, tax military, patriotic tax, as a patriotic duty for military equipment order. Practical value. The obtained results can be used in carrying out research podalshh efficiency of tax collection as military duty for improvement.