Uman NUH | today: 04/15/2024
| Author(s) |
Borovyk P.M., Candidate of Economics, , Uman National University of Horticulture, Ukraine Slipchenko V.V., , , Uman National University of Horticulture, Ukraine |
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| Category | Economics | ||
| year | 2017 | issue | Issue № 91. Part 2 |
| pages | 75-86 | index UDK | 336.226.1: 631.16 | DOI |
| Abstract | The article studies problems of the modern order of applying special tax regimes of small and agricultural businesses in Ukraine presented by the uniform tax. The study results show that the current procedure for charging the uniform tax for small and agricultural businesses in Ukraine has serious flaws. In particular, they include the need for calculation and payment of several other taxes, fees and contributions by small and agricultural businesses, namely the single social tax, military duties and taxes on personal income from the income paid as dividends, etc. It substantially overloads the mechanism by calculation and payment of the uniform tax. Also, flaws are that the uniform tax charging mechanism makes it possible to optimize the tax burden on individual business entities through the use of the simplified regime of direct taxation of large firms (through the creation of several affiliated structures); as a result of the implementation of the fixed agricultural tax and later of the uniform tax for agricultural businesses there is a deficit of funds in budgets of municipalities of agrarian regions necessary for funding types of work related to the protection, improvement and restoration of land resources; disproportion of the tax burden amount of greenhouse complexes that receive higher profits by several orders from a small land area than other (typical) agricultural enterprises. The priority directions of improving the charging mechanism of the uniform tax in Ukraine will soon be exemption of the tax payers from paying the single social contribution, military duties and taxes on personal income from the income paid as dividends, enhancing liability of its taxpayers for illegal optimizing the tax burden of taxpayers themselves and their counterparties, implementation of the regulation in the Tax Codex of Ukraine which would obligate single tax payers of the fourth group to pay the land tax for agricultural lands or allowed redistributing a part of the uniform tax paid to the budget by entities of the fourth group of its taxpayers for improvement, restoration and protection of lands for agricultural purposes, implementation of the uniform tax rate for greenhouse complexes of 2% of their revenue. | ||
| Key words | local budgets, local taxation, incomes of local budgets, uniform tax, tax functions, Tax Codex of Ukraine | ||