The World Experience of Tax Regulation of Actors in the Software Industry
Journal Title: Бізнес Інформ - Year 2016, Vol 6, Issue
Abstract
The article is aimed at studying the progressive experience of tax regulation of actors in the software industry in the developed world countries, determining ways of improving processes of their taxation in Ukraine. The article discloses that in the world practice combinations of four types of the tax incentives are used: tax deduction (decreasing the tax base as to the amount of expenses); tax credit (decreasing taxes payable as to value of investment); preferential rates (on income tax, VAT, or exemption from customs duties); accelerated depreciation (of fixed assets). As for the non-tax incentives, various monetary grants and financial programs are widely used in the world. Some ways to improve the processes of tax regulation of actors in the software industry in Ukraine have been proposed, taking into account positive experience of the industrialized countries and the European Union Member States.
Authors and Affiliations
Oleksii Koval
Keywords
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