SPECIAL TAX MODES IN THE CONTEXT OF THE REFORM OF THE TAX CODE OF UKRAINE
Journal Title: Сталий розвиток економіки - Year 2017, Vol 37, Issue 4
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.
Authors and Affiliations
Tetiana Medynska, Odarka Chabaniuk, Andrii Malets
Keywords
Related Articles
- EP ID EP329464
- DOI -
- Views 106
- Downloads 0
RISK MANAGEMENT CONCEPT WITH VARYING DEGREES OF FINANCIAL MARKETS
Purpose. The construction of an algorithm of analysis and risk management in conditions of varying degrees of financial markets, including the main factors influencing them. Methodology of research. The study is based on...
ACCOUNT OF EXPENSES FOR PROCEEDINGS PRISONERSAND PROCEDURES FOR THEIR DISPOSAL
Purpose. The aim of the article is to study of the process of recording the costs of retaining the convicts in penitentiary institutions and the order of their reimbursement. Methodology of research. The theoretical basi...
CURRENT STATE OF THE DEVELOPMENT OF PIG BREEDING AT AGRICULTURAL ENTERPRISES OF UKRAINE
Purpose. The aim of the article is the development of theoretical, methodological provisions and practical recommendations for the development of pig breeding at agricultural enterprises of Ukraine. Methodology of resea...
ANALYSIS OF THE FINANCIAL STATE OF JSC “UKREXIMBANK” AS ONE OF THE INSTRUMENTS OF STRATEGIC MANAGEMENT OF ITS ACTIVITY IN MODERN CONDITIONS
Purpose. The aim of the article is the analysis of the financial situation of a banking institution (JSC “Ukreximbank”) in the context of strategic management of its activities. Methodology of research. The following too...
FEATURES FOR DETERMINING THE ORIGIN OF GOODS IN ACCORDANCE WITH THE FREE TRADE AGREEMENT BETWEEN UKRAINE AND CANADIA
Purpose. The aim of the article is the analysis of parts of the Agreement with Canada related to the definition of the country of origin of goods in the context of receiving tariff preferences in order to identify featur...