IMPROVEMENT DIRECTIONS OF UKRAINIAN LEGISLATION IN THE CONDITIONS OF TAX REGIONALIZATION OF ECONOMIC ENTITIES
Journal Title: Юридичний науковий електронний журнал - Year 2016, Vol 6, Issue
Abstract
The article is devoted to the definition of directions for improving of Ukrainian legislation in the sphere the tax regionalization of economic entities. The current reforms of the Ukrainian tax system, that accompanied by amendments to the Tax Code, due to the need, on the one hand, to stimulate economic activity of tax payers, and the other –to increase in revenue. In such circumstances, it promotes regionalization of the tax revenues to local budgets and social and economic development of regions of Ukraine. Further reforms the tax system of Ukraine require a clear definition of improvement directions in order to ensure economic entities of Ukraine and, consequently, to promote local budgets tax revenues. Aim of the article is to identify problems and justification directions of improvement of legislation in terms of regionalization taxation of economic entities in Ukraine. Trends, that stored in modern terms, are sufficient financial resources to perform the regions local authorities delegated authority, maintenance and development of local infrastructure to attract cheap funds from foreign creditors like. On the basis of theidentified problems the directions for improving of Ukrainian legislation in the region taxation of economic entities are grounded. At the national level it is advisable to introduce a mechanism for reconciling the interests of the state and its regions related with the formation of tax revenue and its distribution. This mechanism should include the procedure for the establishment and abolition of taxes; the change of tax rates and tax base; the revision of norms for direction of the tax payments to budget; the extension of tax authority of the regions. For improving of the fiscal legislation in Ukraine main directions should be follows: improving the administration of personal income tax accruals by changing norms and transfer receipts for this tax to the local budget at the place of registration of the actual person; simplify circuit determining the tax base of single tax and the amount of the tax liability of small businesses; minimizing registration procedures; the establishment of counseling centers for businesses; introduction of tax incentives in the form of discounts from corporate income tax, which will provide incentives for innovation development of regions of Ukraine; improving the system of property tax administration.
Authors and Affiliations
В. М. Беро
Keywords
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