Theoretical and legal aspects of alternative systems of taxation of legal entities
DOI:
https://doi.org/10.35774/app2023.02.113Keywords:
alternative taxation systems, legal entity, single tax, taxation system, tax reporting, simplified taxation system, taxesAbstract
The article analyzes domestic research by representatives of the science of financial law regarding the definition of the main approaches to understanding the financial and legal category «alternative taxation systems». A proper definition of the concept of «alternative systems of taxation of legal entities» is proposed. It is emphasized that alternative taxation systems are a widespread tool for increasing the efficiency of the management of legal entities. The features of the simplified taxation system for legal entities in Ukraine are analyzed. Peculiarities of the application of alternative taxation systems in the countries of the world have been studied. The procedure for applying an alternative taxation system in the leading countries of the world, namely in Great Britain, Poland, Italy, France, and the Netherlands, is considered. Sweden is singled out as one of the leading countries that successfully applies the principle of «neutrality» in small business taxation. Attention is drawn to the features of the simplified system for legal entities in Ukraine and important aspects of reforming the simplified taxation system in Ukraine. It was determined that in the countries of the European Union, other tax incentives to support enterprises have spread, namely the exemption of certain enterprises from the obligation to submit financial statements, the introduction of simplified accounting and reporting systems, the introduction of special regimes of taxation with value added tax for certain types of transactions , such as farms and agricultural cooperatives, and the application of assessed income taxes and minimum taxes. It is emphasized that such measures are aimed at easing the tax burden on small businesses and simplifying their reporting and accounting procedures. It is concluded that it is also possible to improve alternative systems of taxation of legal entities in Ukraine by expanding the criteria by which enterprises can be qualified to participate in the simplified taxation system, reducing tax rates for enterprises that are in the simplified taxation system, improving the procedure for submitting reports and paying taxes for enterprises using the simplified system, increased support and advice on business taxation.
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