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
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