The implementation of European standards by national tax legislation and their influence on the development of construction industry of Ukraine
Journal Title: Альманах права - Year 2018, Vol 9, Issue 9
Abstract
The article is devoted to the integrated study of the directions of implementation of European standards of national tax legislation and determine their effect on the development of construction industry of Ukraine. It’s argued that the introduction of the Eurocodes in the domestic construction industry is an example of implementation in the legal framework, technical standards that are considerable impact on the level of development of the construction industry and its investment component. Among the factors that directly affect the investment in the construction industry, determines the level of property taxes, the taxation of activity in the construction sector, tax holidays, preferential tax rates and the like. Explore ways to implement the European standards in the national legislation in terms of levying excise tax, value added tax. Have all directions of harmonization of European standards in the field of taxation exercise direct or indirect influence on the development of construction industry in Ukraine. Identifies issues that require statutory definition, particularly in terms of securing benefits in respect of housing. It is emphasized that the proposed European data protection authorities and Association Agreement the exchange of information with the purpose of tax avoidance is of great importance to the construction industry, because the activity in this area involves attracting foreign investment, and the possibility of a domestic construction companies to work abroad. Special meaning it has acquired since the introduction of the Eurocodes, implementation of which is assessed as a positive step towards creating favorable conditions for investments by European companies, as well as the Ukrainian builders in the European markets.
Authors and Affiliations
Ihor Kushnir
Keywords
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