scholarly journals PROBLEMS AND WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN UKRAINE

2020 ◽  
Keyword(s):  
Small Business ◽  
Tax Evasion ◽  
The United States ◽  
The State ◽  
General Idea ◽  
Tax System ◽  
Positive Tendency ◽  
Foreign Countries ◽  
Business Entities ◽  
Taxation System

The article considers such a problem of the modern tax system of the country as evasion of tax liabilities in full or in part by business entities. The general idea of creating a simplified taxation system in Ukraine is considered. The positive tendency to increase tax revenues in comparison with 2019 and 2020 is described. The data on the number of small business entities in Ukraine are given. The most common methods of tax evasion are analyzed and the possible effect of tax evasion of taxpayers is analyzed in full of their obligations to pay the budget, and as a result, such actions of economic entities are assessed. Steps to improve this system of taxation by the state authorities, through the mandatory maintenance of registrars of settlement operations (RRO) and the abolition of the Books of income (and expenses) for a simplified system of taxation are considered. The focus is on the mandatory conduct of RRO for a simplified system and substantiates the emergence of possible small business waste in the "shadow", in order to keep the company at a decent competitive level. The conduct of penalties for non-use of RRO in its activities is generalized. The idea of abolishing the Accounting Books and the imperfection of the law for newly established enterprises was also considered. The legally established fact of transition to full electronic correspondence of business entities and representatives of controlling bodies is described. It is determined that the transition to electronic documentation is a good thing for the state to reduce bureaucracy in the country. An example of the fight against the shadow economy in the United States is given. The article suggests the ways to improve the tax system of Ukraine using the experience of foreign countries.

scholarly journals Fairness of taxation in modern economic theory

2020 ◽  
Vol 2 (97) ◽  
pp. 7-21
Author(s):  
O. Nepochtenko ◽  
◽  
P. Bechko ◽  
S. Ptashnyk ◽  
J. Nagornaya
Keyword(s):  
Economic Theory ◽  
Tax Evasion ◽  
The State ◽  
Economic Feasibility ◽  
Financial Policy ◽  
Tax System ◽  
Legal Norms ◽  
Theoretical Substantiation ◽  
Modern Economic ◽  
Business Entities

The article deals with the basic principles of the taxation system ˗ the principle of the efficiency of taxation. Tax simplification (the principle of efficiency) is a principle according to which any tax system strives to develop, since it helps to reduce tax evasion and, accordingly, increases the administrative efficiency of taxation. The financial policy of the state, in modern conditions, is mainly based on a clear system of financial levers and incentives, among which the main ones are taxes, fees, other obligatory payments of business entities, households, individuals, and other categories of payers to the budget and trust funds. The formation and functioning of an effective tax system, throughout the entire period of its existence, remains at the heart of the research of scientists and practitioners. For the functioning of the modern tax system, the issues of fairness of taxation in modern economic theory remain relevant, it is an important component of building an optimal tax system. They require a more detailed study of the issue of the very process of development of taxation and a theoretical substantiation of the mechanism of formation of the tax system. Summing up the above, it can be noted that the principle of efficiency today, as a rule, is not used either in theory or in practice. We can observe some of the ideas of this principle in the principles of economy, fairness, economic feasibility, and the like. But it should also be noted that the essence expressed in these principles does not quite correspond to the primary ideas of the principle of tax efficiency, expresses the priority of the taxpayer's rights. Efficiency of administration assumes that the procedure of tax collection should be as simple as possible for payers of taxes, fees and other obligatory payments. Taxes should be designed in such a way that while giving income to the state, they do not negatively affect the economy and society. Taxation should be convenient for the taxpayer; taxes should be collected in the cheapest way. It should also be noted the issue of the effectiveness of tax law, largely determined by the flexibility of the tax policy of the state. This is expressed in the change of already established legal norms, if they do not correspond to the socio-economic conditions of their application.

scholarly journals DIRECTIONS OF IMPROVEMENT OF THE TAX SYSTEM OF UKRAINE ON THE BASIS OF ANALYSIS OF EXPERIENCE OF FOREIGN STATES

2020 ◽  
Vol 1 (4(106)) ◽  
pp. 125-132
Author(s):  
Є. М. Найдьон ◽  
В. А. Сандул
Keyword(s):  
Developed Countries ◽  
State Regulation ◽  
The State ◽  
Necessary Condition ◽  
Economic Downturn ◽  
State Budget ◽  
Tax System ◽  
Foreign Countries ◽  
Tax Systems ◽  
Business Entities

The relevance of the article is that one of the largest economic areas of state regulation of Ukraine's economy is taxation. After all, it is through taxes that economic relations and the interests of the state, regions, citizens of the state and business entities are regulated. With the advent of the state there is a need to pay taxes to form the state budget. Therefore, they are an attribute of the state. Taxes are known to be an integral part of the financial system on which the normal functioning of the state is based. The activity of the tax system of our state is first of all closely connected with economic, political or any other situation. That is why it can be argued that the state of the tax system is influenced by the level of development in the country, developed legislation and progressive changes. The tax systems of different countries operate on different principles, and therefore taxes are collected differently in them, and the purposes for which they are intended are different. However, the composition and structure of the Ukrainian tax system is to some extent similar to the tax systems of developed countries, and needs further improvement taking into account their experience. The purpose of the article is to analyze the tax systems of foreign countries and formulate proposals to improve the mechanism of its functioning and directions of reforming the modern tax system of Ukraine. It is concluded that the successful construction of the tax system is an important condition for Ukraine's integration into the world market. Reforming the tax legislation of Ukraine is a necessary condition for the effective operation of the economic system as a whole. Thus, the study shows the imperfection of the domestic tax system and the need to improve it in accordance with and taking into account the experience of progressive tax systems of foreign countries. Thus, the creation of a tax system that will focus on domestic producers and at the same time promote new investment, economic development, competitiveness, providing benefits and advantages to new and technologically updated enterprises will help fill the state budget. Reducing the rates of the single social contribution, according to the legislator, will help increase the economic activity of businesses that find themselves in a difficult financial situation due to the economic downturn and financial and economic crisis and will help displace the shadow economy.

scholarly journals Priority Activities of Small Business in Ukraine and Trends in Their Development

2021 ◽  
pp. 171-179 ◽  
Author(s):  
Vitalii KUDELSKYI ◽  
Anastasia POTURNIAK
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Small Businesses ◽  
The State ◽  
Small Enterprises ◽  
Small Business Development ◽  
Foreign Countries ◽  
The World ◽  
Ease Of Doing Business ◽  
Business Entities

The main types of activity of small enterprises in Ukraine are investigated in the article. The ratio of the number of small enterprises to the total number of enterprises in the country and the share of micro-enterprises is determined. The influence of small enterprises on the socio-economic development of the country is studied. The state of development of small business in the world is studied. The share of small enterprises in the total number of enterprises is analyzed. The share of small enterprises in the structure of GDP is studied. The number of employees employed in small businesses is analyzed. The importance of small business functioning for the national economy through integrated indicators is substantiated. The branches and types of economic activity of Ukraine are analyzed and the best ones are singled out according to the number of small enterprises and their share in the total volume of enterprises of the country, according to the level of employment and by the volume of sold products. The dynamics of development of small enterprises of Ukraine is analyzed. Significant growth rates of financial results of small enterprises and prerequisites for their effective operation have been identified. The most attractive activities for small enterprises in Ukraine are analyzed. The structure of small business entities by types of economic activity is studied. The place of Ukraine in the world ranking of ease of doing business «Doing Bussines-2020» is studied. The national problems that hinder the development of small enterprises in Ukraine are studied. A comparative analysis of Ukraine and the countries of the post-Soviet space is carried out and the main positive changes and existing unresolved problems are indicated. Ways to eliminate bureaucratic obstacles by creating (functioning) direct financial support from the state and simplifying the procedure for obtaining it are proposed. The experience of foreign countries in state support of small business is considered. The problems of small business development in Ukraine are studied and the ways of solution which will promote further development are offered.

scholarly journals Cybersecurity in Russian Federation. A Trendy Term or the Priority Technologic Area of Enhancing National and International Security of the XXI Century

2021 ◽  
pp. 61-72
Author(s):  
Alexandr Dobrodeev ◽  
Keyword(s):  
Russian Federation ◽  
System Approach ◽  
International Security ◽  
The United States ◽  
The State ◽  
Present Stage ◽  
Foreign Countries ◽  
The Russian Federation ◽  
World Development ◽  
Main Factor

The purpose of the article: the study of the roleand and meaningof cybersecurity at the present stage of world development as the main factor for ensuring national and international security of the 21st century. Research method: synthesis and scientific forecasting, peer review, comparative analysis of the cybersphere within the system approach. Results: the state and ways of developing cybersecurity of leading foreign countries on the example of the United States, the state and ways of developing cybersecurity and cybersecurity technology in the Russian Federation are presented with justification for discussion proposals on the disclosure of the term and the concept of “cybersecurity.”

scholarly journals On the State of Innovative Activities of Small Enterprises in Russia

2021 ◽  
Vol 3 (3) ◽  
pp. 61-83
Author(s):  
Aleksandr Skazochkin
Keyword(s):  
Research And Development ◽  
Innovation System ◽  
The United States ◽  
The State ◽  
Educational Institutions ◽  
Small Enterprises ◽  
Research Institutes ◽  
American Model ◽  
Capital Financing ◽  
Business Entities

The purpose of the article is to analyze some aspects of the state of innovation in Russia, including the state of small innovative business, venture capital financing startups, the dynamics of the creation of business entities by universities and research institutes. The facts of an extremely small number of small innovative enterprises created by universities and research institutes were recorded, as well as a low level of innovative activity of small enterprises over the entire period of statistical observations, a long-term dynamics of a decrease in the share of innovative goods, works and services in 2019 by almost two times (1.7 times) compared to 2013. The presented data indicate the low effectiveness of the idea of direct copying of the American model of technology commercialization, according to which the main player here should be higher educational institutions, as it has historically developed in the United States. It was concluded that in order to create an effective model of an innovation system consisting of proactive owners of research and development results, venture funds financing startups, universities that undertake the organization of research and development for the subsequent release of results to the market, large firms financing a significant percentage of turnover in R&D, in Russia there were no conditions and, unfortunately, until now there are none. The system needs to be corrected taking into account the real state of the Russian economy.The article analyzes several current competitions for the development of innovative activities held by large companies and administrations of Russian regions and makes proposals for correcting the organization of competitions.

CURRENT STATE OF USAGE OF TAX BURDEN OPTIMIZATION METHODS AT THE ENTERPRISES IN UKRAINE

2018 ◽  
Author(s):  
Zakharii Varnalii ◽  
◽  
Tetiana Stytsenko ◽  
Keyword(s):  
Tax Evasion ◽  
Financial Management ◽  
Optimization Methods ◽  
Tax Burden ◽  
Tax Legislation ◽  
Growth Stability ◽  
The World ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
Taxation System

The article considers the essence of the tax burden of business entities, identifies the reasons for optimizing the tax burden and tax evasion, defines the nature, types and stages of planning the tax burden of the enterprise, reveals in detail the methods and tools of tax optimization. The level of tax burden on the economy of Ukraine and its place among the countries of the world according to the World Bank is studied, and also the level of development of the taxation system and assistance to business development in Ukraine is determined. It is substantiated that the economic situation of the country and the need for the formation of budget revenues are factors of a disproportionate tax burden on business entities. It is established that the imperfection of tax legislation and the organization of the taxation process adversely affect businesses, which in turn are forced to resort to illegal methods of reducing the tax burden and evade taxes. It is proved that for domestic enterprises in order to adapt to the constant transformations of the environment, tax optimization (in particular, legal) is a mandatory tool of corporate financial management at every stage of their life cycle: in the period of formation, growth, stability and especially in decline. The study used a significant amount of information sources, including: legislation governing tax relations; materials of profile and periodicals; statistical information. To obtain results and form a conclusion, methods of theoretical analysis were used - abstraction, analysis and synthesis, induction and deduction, ascent from the abstract to the concrete, as well as methods of empirical research - observation, comparison.

scholarly journals RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE

2021 ◽  
Vol 2 (37) ◽  
pp. 396-405
Author(s):  
N. Prokopenko ◽  
O. Gudz ◽  
І. Kreidych ◽  
M. Golovko ◽  
O. Kazak
Keyword(s):  
Social Insurance ◽  
Jel Classification ◽  
The State ◽  
System Reform ◽  
State Budget ◽  
Tax System ◽  
State Tax ◽  
Macroeconomic Indicators ◽  
Tax Benefits ◽  
Taxation System

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

scholarly journals Problems of small business in Ukraine and ways for their overcoming

2021 ◽  
Vol 71 (4) ◽  
pp. 69-76
Author(s):  
A. Chushak-Holoborodko ◽  
P. Horyslavets ◽  
O. Poburko ◽  
S. Shramko
Keyword(s):  
Law Enforcement ◽  
Small Business ◽  
Small Businesses ◽  
Bank Lending ◽  
Legal Regulation ◽  
The State ◽  
Normal Operation ◽  
Law Enforcement Agencies ◽  
Wide Range ◽  
Business Entities

The essence of small business and the criteria for enrollment of business entities to small enterprises and micro-enterprises, both according to the approach of domestic legislation and European standards are investigated in this paper The place of small business in the state economy and its role in its development is studied. Factors that shape the environment for small business in Ukraine and hinder its effective functioning are formulated. In particular, the legal capacity of small businesses and the biased attitude of law enforcement agencies towards small businesses permanently put pressure on small businesses and complicate the process of their activities. A wide range of inhibitory factors and factors faced by small business in Ukraine are analyzed and studied. The key areas that are most urgently in need of reform are identified, and their detailed and in-depth analysis is carried out. As the result, a list of small business problems in Ukraine is formed and grouped. Obstacles on the part of the tax system include refusal to register tax invoices for unknown reasons, delays in unblocking tax invoices and registration of invoices by tax authorities, as well as unfounded grounds on which taxpayers are included in risky and lack of clear instructions for exclusion from the list of risky. On the part of law enforcement agencies – unfounded criminal proceedings, slowing down the process of returning business entities to normal operation. On the part of labor relations are the complexity and inflexibility of the interaction between employee and employer and the procedure for dismissal of employees; conducting by the employer of documentary administration of labor in paper form; significant dispersion of legal regulation of labor inspections. In terms of availability of funding are non-compliance with the requirements of bank lending and lack of information about international programs, grants and donor funding with the participation of European organizations, as well as government programs to support business. Based on the outlined problems, a number of ways to overcome them, which will bring small business in Ukraine to a new level and strengthen the economic position of the state are formed.

Tax Evasion

2015 ◽  
pp. 110-117
Keyword(s):  
Tax Evasion ◽  
The State ◽  
The Public ◽  
Tax Revenues ◽  
International Laws ◽  
Taxation System

Tax evasion is considered by the international laws and domestic laws of most countries as a form of fraud. In most countries, a gap exists between the expected tax revenues and the tax revenues that are actually collected. This gap is naturally due to tax evasion. Understanding why individuals and organizations evade taxes is the first step in reducing the aforementioned gap. For a taxation system to be well received and accepted by both the state and the public, it has to be just and fair, clear and precise, and take into consideration the interest of both the state and the citizen. This chapter explores tax evasion.

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