Application of tax concessions in connection with paying of corporation tax: the ways to improving Ukrainian legislation taking into account the experience of European countries.
Journal Title: Прикарпатський юридичний вісник - Year 2018, Vol 1, Issue 1
Abstract
As the title implies the article describes tax concession in the payment of corporation tax. Analyzed the normative and legal acts which are regulating tax relations in the area of collecting of corporation tax. Thematic justification is to identify existing problems in the area of corporation tax collection, analysis of tax concession and the ways to adapt tax legislation of Ukraine to European countries. This process involves the implementation of Association Agreement with the EU, the action plan for the implementation of the Program of Activities of the Cabinet of Ministers of Ukraine and development strategy of “Ukraine – 2020”. These acts stipulate that the main vector of development is the tax reforms. It is spoken in detail about the order of levying corporation tax and administration of tax concession in countries such as Hungary, Poland, Great Britain, France and Norway. In the course of the study, we came to the conclusion that in our country tax concession in the area of corporation tax collection is not effective. Concessions are providing manually, without taking into account the economic expediency of the licensed industries. The lack of support for investment activities are scaring away foreign investors. We don’t use a tax holidays for new taxpayers, which also negatively reflects on the development of relevant industries and investment activities. The authors came to the conclusion that the first of all state should to support payers whose activity are important and promising for the future of the country through the provision of tax incentives. Such actions by the government will stimulate the development of the economy as a whole, which is so important for Ukraine.
Authors and Affiliations
О. В. Ковальчук, Т. Б. Шолкова
Keywords
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