DOI: https://doi.org/10.15587/2312-8372.2018.133379

Study of the tax management problem

Galyna Bodnar

Abstract


The subject of research is the field of taxation-related activities. The most topical issues in the field of taxation are highlighted, in particular:

  • tax administration studies;
  • normative maintenance of necessary changes in the field of taxation;
  • state tax planning;
  • transfer pricing issue.

It is determined that the taxation of income tax is one of the most problematic places, the solution of which is proposed by replacing it with the tax on the withdrawn capital. The analysis of publications on the experience of taxation in the world practice has allowed to substantiate expediency of introduction of incentive instruments of enterprises’ taxation, improvement of state tax planning, which will avoid double taxation, as well as normative provision of transfer pricing.

The conducted studies allow to summarize that significant achievements in the field of tax administration have been achieved, in particular:

  • a unified social tax has been introduced instead of pre-existing deductions and wage deductions;
  • the administration of value added tax has considerably simplified;
  • the introduction of a unified register of tax invoices, which made it possible to avoid so-called «tax holes» and to change the procedure for refunding from the budget of the value added tax.

However, a number of issues remain to be solved, especially taking into account the dynamic processes of globalization.

In order to determine the conditions for avoiding aggressive state tax planning, the experience of implementation of international practice is considered. In particular:

  • introduction of effective instruments for combating the withdrawal of profit from taxation;
  • application of measures in accordance with the Convention on the avoidance of double taxation and international cooperation in the field of tax administration.

This ensures the creation of favorable environment for doing business. As a result, Ukraine will not only be able to elevate its positions in the competitiveness and doing business easiness, but will also create the preconditions for sustainable economic growth.


Keywords


tax management; directions and trends of tax changes; tax reform

References


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GOST Style Citations


Doing Business-2018. Ukraina v reitynhu svitovoho banku lehkosti vedennia biznesu // Hromadska spilka «Ekonomichnyy dyskusiynyy klub». 09.11.2017. URL: http://edclub.com.ua/analityka/doing-business-2018-ukrayina-v-reytyngu-svitovogo-banku-legkosti-vedennya-biznesu (Last accessed: 14.01.2018).

Petrunia Yu. Podatkovi instrumenty rehuliuvannia ekonomichnykh protsesiv // Visnyk Kyivskoho natsionalnoho torhovo-ekonomichnoho universytetu. 2012. Vol. 5. P. 59–66.

Hodovanets O., Ambryk L. Podatkove rehuliuvannia investytsiinoi diialnosti yak faktor ekonomichnoho zrostannia // Svit finansiv. 2011. Vol. 1. P. 135–143.

The Effect of Corporate Taxes on Investment and Entrepreneurship / Djankov S. et al. // American Economic Journal: Macroeconomics. 2010. Vol. 2, No. 3. P. 31–64. doi: http://doi.org/10.1257/mac.2.3.31 

Iliashenko V. A. Podatkova systema: problemy opodatkuvannia ta shliakhy udoskonalennia // Nauka i ekonomika. 2014. No. 1 (33). P. 13–18.

Iliashenko V. A. Podatkova polityka v systemi rehuliuvannia sotsialno-ekonomichnoho rozvytku derzhavy // Ekonomika ta derzhava. 2013. Vol. 8. P. 22–24.

Supporting the Development of More Effective Tax Systems: A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank. 2011. URL: https://www.oecd.org/ctp/48993634.pdf (Last accessed: 20.01.2018).

Stewart M. Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries // SSRN Electronic Journal. 2002. doi: https://doi.org/10.2139/ssrn.319200

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. doi: http://doi.org/10.1787/20769717 

Global Beps Report 2018: Impact of Beps Across Taxand Jurisdictions. 2018. URL: http://www.taxand.com/wp-content/uploads/2018/04/Global-BEPS-Report-2018.pdf

Sorensen P. B. Company Tax Reform in the European Union // International Tax and Public Finance. 2004. Vol. 11, No. 1. P. 91–115. doi: http://doi.org/10.1023/b:itax.0000004778.63592.96 

The Tax Code of Ukraine: Law of Ukraine No. 2755VI from December 2, 2010. URL: https://docs.dtkt.ua/doc/1011.47.0?page=38

On Amendments to the Tax Code of Ukraine on Improvement of Tax Control of Transfer Pricing: Law of Ukraine No. 72-VIII from December 28, 2014. URL: http://zakon0.rada.gov.ua/laws/show/72-19

Draft Law on Amendments to the Tax Code of Ukraine Concerning Liberalization of Tax No. 3357 from October 26, 2015 // The Verkhovna Rada of Ukraine. URL: http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=56874 (Last accessed: 19.01.2018).

On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Balancing Budget Revenues in 2016: Law of Ukraine No. 909-VIII from December 24, 2015. URL: http://zakon5.rada.gov.ua/laws/show/909-19

On measures to counteract the reduction of the tax base and the transfer of profits abroad: Decree of the President of Ukraine No. 180/2016 from April 28, 2016. URL: http://www.president.gov.ua/documents/1802016-19966

Pryiednannia Ukrainy do Planu BEPS // Visnyk. Ofitsiino pro podatky. 2017. No. 41 (945). URL: http://www.visnuk.com.ua/uk/publication/100006198-priyednannya-ukrayini-do-planu-beps







Copyright (c) 2018 Galyna Bodnar

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ISSN (print) 2226-3780, ISSN (on-line) 2312-8372