Tax Reform in Ukraine: International Experience, Reviewing the Prospective Changes
Journal Title: Бізнес Інформ - Year 2015, Vol 10, Issue 0
Abstract
The article is aimed at determining the characteristics of both the tax system of Ukraine and expected developments, taking into consideration the international experience in taxation. Both retrospective and current status of taxation have been considered, relevance of carrying out a tax reform has been substantiated and parameters of a new system have been defined. Directions of improvements in line with the proposals by the Government have been identified, comments and issues requiring clarification and refinement, in particular the exclusion of legal persons from the Group B, which prevents possible use of a simplified system of taxation, have been determined; restriction of the threshold of income for economic entities, which can lead to transition to the general system of taxation; use of PPO; monitoring of income and tax audits. Prospects for further research in this direction are estimating the impact of tax reform in Ukraine for small and large businesses, analysis of changes and evaluation of the feasibility of implementing.
Authors and Affiliations
Olga Borzenkova
Keywords
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