PROBLEMS OF FORMATION OF TAX POLICY OF UKRAINE IN THE IT SPHERE

2017 ◽  
Author(s):  
Elena Razborska ◽  
◽  
Khristina Khabik ◽  
Keyword(s):  
Economic Development ◽  
Global Market ◽  
Political Crisis ◽  
Information Technology Industry ◽  
It Services ◽  
State Budget ◽  
Priority Areas ◽  
Technology Industry ◽  
The Right ◽  
Taxation System

The article considers the peculiarities of taxation of IT services in Ukraine. It is determined that IT technologies are one of the priority areas of economic development of Ukraine. It is determined that the IT sphere is very important for Ukraine, because against the background of the general economic and political crisis, IT technologies are identified in Ukraine as one of the priority sectors of economic development, as evidenced by the significant contribution of export industry to total GDP and taxes. to the state budget. The volume of exports of IT services from Ukraine is researched and analyzed. The necessity of tax regulation of the IT taxation system in Ukraine is determined, the main tasks, principles and factors on the basis of which the taxation system of IT technologies is based are revealed. In the course of the research, tax incentives (privileges) used in the taxation of IT services in foreign countries were identified as appropriate and considered. In Ukraine, of all these benefits, only VAT exemption applies to all software supply transactions, ie benefits are applied not by a specific entity that has received the right to use them, but by all entities that carry out the relevant transactions. Thus, it was found that the application of such a benefit is not a right but a duty of the taxpayer. Priority areas for optimizing the IT industry have been identified. The priority directions of optimization of the branch of IT technologies are defined. It is determined that one of the main factors contributing to the development of the information technology industry and IT business in Ukraine is the ability to use a simplified taxation system, the so-called "third group", which is currently analogous to industry incentive systems in other countries. Therefore, for Ukraine, which is still successfully competing in the global market, it is necessary to create a tax regime similar to those in force in foreign competitors.

On Ukrainian Citizens as taxpayers in sociological measurements

2021 ◽  
pp. 156-180
Author(s):  
OLHA IVASHCHENKO ◽  
DMYTRO BOYARCHUK ◽  
YEVGEN SHULGA
Keyword(s):  
Financial Literacy ◽  
Sociological Research ◽  
Third Wave ◽  
State Budget ◽  
Level Of Knowledge ◽  
The Right ◽  
Taxation System ◽  
First Time ◽  
Second Wave

The article deals with the results of first special sociological research on taxpaying thematic undertaken in Ukraine. Three waves of national wide survey (N1 = 2038 F2F; N2/3 = 2000 CATI) during 2020 by means of questionnaire with 5 basic questions regarding the taxpaying theme: budget structure, main expenses clauses, evaluated free of charge state services, equitable tax level, taxes for purchases and services. The provided analyses gave opportunity to choose most valuable questions concerning the Ukrainian citizens financial literacy in order to construct the Index of taxation erudition which revealed extremely low level of knowledge of Ukrainians as taxpayers about active tax system, particularly the role of taxpayers in state budget formation, when only 32% in the first wave and 43% in third wave pointed the citizen’s contribution, 54% respondents has no idea about the type of acting taxation system on the background of 52% in first wave and 39% in second wave, who pointed the 10% personal tax fee dimension as desirable and equitable. Only 20% citizens pointed the right figures of tax paying for purchases and services, when 36,5% have no knowledge about this tax at all, Sociologically was first time noticed important fixation of 56% readiness for paying less taxes and needed service accounts by own, especially for medical care and education, in such way it was acknowledged that constitutional article of social state is under civic scrutiny. As final research task the algorithm of Index of taxpayer’s knowledge ability has been proposed for regular monitoring as also recommendation for further special thematic research development with proper media involvements.

scholarly journals Current trends and problems of the IT sector in Ukraine: training and migration of IT professionals

2020 ◽  
pp. 90-102
Author(s):  
Veronika Barvinok
Keyword(s):  
Positive Trend ◽  
Information Technology Industry ◽  
It Services ◽  
Highly Qualified ◽  
Software Companies ◽  
Technology Industry ◽  
European Standards ◽  
And Migration ◽  
The Uk ◽  
High Level

Today, the information technology industry is one of the most promising in the world and in Ukraine. The aim of the article is to analyze this industry in the context of human capital and identify key issues that will help the Ukrainian IT sector to reach a new level. The situation in Ukraine, along with world indicators, has a positive trend, especially in comparison with European countries. The main competitors are Poland, the Czech Republic and Hungary, but Ukraine remains the main provider of IT services in the UK. In general, the crisis caused by COVID-19 has affected the information services market in Ukraine, but in recent years the upward trend in the staffing of top software companies has remained. At the same time, the crisis in 2020 led to a reduction in vacancies to a level lower than in 2018. Compared to 2019, vacancies were noted by 27.64% more than in the current 2020. It should be noted. That in 2019, IT specialists (FOP) paid UAH 6.1 billion in taxes to the domestic budget, or UAH 35.1 thousand per year from each IT specialist. The authors highlight the following problems of the computer technology sector: low quality of education and training of IT specialists in universities, emigration of highly qualified personnel abroad ("brain drain"), outsourcing of IT companies abroad, non- compliance with global and European standards, low demand for IT -services in the domestic market, the lack of evaluation indicators that can characterize the effectiveness of employees, the relatively high level of taxation of IT companies and sole proprietors and others.

scholarly journals La IED en la industria de tecnologías de la información

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
U De la Garza
Keyword(s):  
Economic Growth ◽  
Information Technology ◽  
Economic Development ◽  
Growth And Development ◽  
Direct Investment ◽  
Great Influence ◽  
Information Technology Industry ◽  
Economic Activities ◽  
Technology Industry ◽  
Palabras Clave

Palabras clave: Desarrollo económico, desarrollo regional, industria de tecnologías de la información, inversión extranjera directa, sector del softwareResumen. La industria de tecnologías de la información y en especial el sector del software se han constituido en los últimos años como sectores con una gran influencia en todas las ramas de la actividad económica. El conocimiento de sus principales características y de los factores que favorecen las inversiones en los sectores mencionados pueden ayudar a generar acciones que favorezcan su crecimiento y desarrollo, a fin de que los efectos transversales que se tienen impacten favorablemente en el crecimiento económico del país.Key words: Foreign Direct Investment (FDI), economic development, information technology industry, regional development, software sectorAbstract. Technology industry, especially the software sector has been constituted in recent years as the sector with a great influence in main areas of the economic activities. The knowledge of their main characteristics and the factors that endorsees the investments in this sector, can help generate actions that pursues the growth and development in several industries impacting favorably the economic growth of the country.

scholarly journals Green IT and the right portfolio of sustainable projects

2021 ◽  
Vol 18 (1) ◽  
pp. 106-125
Author(s):  
Jairo Cardoso Oliveira ◽  
Roque Rabechini Jr
Keyword(s):  
Information Technology ◽  
Portfolio Management ◽  
Stock Exchange ◽  
Qualitative Evaluation ◽  
Information Technology Industry ◽  
Green It ◽  
Technology Infrastructure ◽  
Information Technology Infrastructure ◽  
Technology Industry ◽  
The Right

Sustainable development in the information technology industry is known as Green IT. Considering the need to generate consistent and sustainable IT projects, this paper presents a study on how Green IT criteria are used in the portfolio selection of information technology infrastructure projects. Method used was the multiple case studies, characterized by a qualitative evaluation. Object of this work was composed of sustainable companies whose shares are traded on the stock exchange, considering sustainability indexes. In addition to analysing the project portfolio management process, this work identified ten criteria that can be used to select information technology projects. We found that these criteria are not cost generators, but act on the tripod of cost reduction, maintenance or performance improvement and sustainability.

SYSTEMIC CAUSES OF THE APPEARANCE OF “COBRA EFFECT” IN THE MANAGEMENT OF SOCIO-ECONOMIC DEVELOPMENT

2019 ◽  
Vol 86 (3) ◽  
pp. 51-61
Author(s):  
M. S. Mokiy ◽  
E. K. Borzenko
Keyword(s):  
Economic Development ◽  
Economic System ◽  
Gross National Product ◽  
The Family ◽  
Social And Economic Development ◽  
Socio Economic Development ◽  
Energy Consuming ◽  
The Right ◽  
Goals And Objectives ◽  
Least Energy

The article on the basis of extrapolation of system laws of management of social and economic development illustrates the system reason of the Cobra effect, that is, a situation where, despite the rather attractive goals that managers formulate, the result of the activities of subordinates is opposite to what was intended. The main problem of management is the development of a system of indicators, in which, working on the indicator, employees would change the state in the right direction. The reason for the Cobra effect is the manifestation of systemic patterns of socio-economic development. The main system regularity is the desire of the system for stability and self-preservation. This state of the system is achieved using the least energy-consuming way. It is shown that any worker, realizing system regularities, aspires to stability and self-preservation. Therefore, the employee is always forced to work for achieving the indicator. The article analyzes the manifestation of these laws at the level of enterprises and state. When managers understand these patterns explicitly or covertly, changes in the economic system are moving in the right direction. It is shown that the existing system of target indicators used as indicators to assess the effectiveness of management does not meet the goals and objectives of socio-economic development. At the meso- and macrolevel, absolute, volumetric indicators, such as gross national product and others, reduce the range of benefits to the population. The article defines the vector of change in the system of indicators for assessing the effectiveness of management at the regional and state levels, based on the fact that the key element is the family. At the same time, the targets should be indicators to assess the availability of benefits for households.

SCIENTIFIC BASIS OF POSTGRADUATE TRAINING FOR OFFICER WORKING ETHNIC AFFAIRS USING STATE BUDGET IN THE PERIOD OF 2018 – 2025

2017 ◽  
Author(s):  
La Duc Minh ◽  
Nguyen Thi Hao ◽  
Vu Thi Thuy
Keyword(s):  
Economic Development ◽  
Ethnic Groups ◽  
Human Resource ◽  
Postgraduate Training ◽  
Scientific Basis ◽  
National Defense ◽  
High Quality ◽  
State Budget ◽  
International Integration

Ethnic affairs play an important role in socio of ethnic groups’ solidarity, assurance of security and national defense stability. In -economic development, maintenanceorder to improve the quality of ethnic affairs, it is practical to carry out postgraduate training of officer implementing ethnic affairs using state budget with the aim of encouraging and enhancing officer quality to satisfy high-quality human resource in international integration.

IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE

2017 ◽  
Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  
Keyword(s):  
Economic Development ◽  
Public Debt ◽  
Positive Impact ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Public ◽  
Debt Security ◽  
The Stability ◽  
The Impact

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.

he domestic political crisis in the Right-Bank Ukraine in the spring and summer of 1669

2020 ◽  
pp. 46-66
Author(s):  
Bоris N. Florya ◽  
Keyword(s):  
Ottoman Empire ◽  
Political Crisis ◽  
The Political ◽  
The Right

Based on an analysis of sources, the author tries to reconstruct the course of events during the political crisis on the Right Bank, at the center of which was the confrontation between the right-bank hetman P. Doroshenko and his opponent, P. Sukhovey, an elected hetman of the Zaporozhian Sich with the support of the Crimean Khanate. The author shows that the opposition to Doroshenko was significant and was formed as well under the influence of the news about his Turkish citizenship. It was approved by the Korsun Rada, to participate in which the Right-Bank hetman was able to mobilize a significant number of supporters from the Right-Bank foreman. This caused discontent not only among the Cossacks, but also among the Cossack mob in a part of the Right-Bank regiments. Doroshenko’s attempts to get help from the Ottoman Empire were unsuccessful and in the summer his position became threatening: only two Cossack regiments stood on the side of the hetman. Only the arrival of the ambassadors of the Sultan in August 1669, who demanded that the Crimean Khanate stop supporting the opposition to Doroshenko, and the subsequent departure of the Tatars defused the situation and saved the Right-Bank hetman from losing the power. These events, as well as the ensuing similar domestic political crisis in the Right-Bank Ukraine in 1672, demonstrate how shaky the Doroshenko’s position was and how difficult it was for him to maintain the power.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

Sign in / Sign up

Export Citation Format

Share Document