Зміна системи оподаткування – за чи проти?

ЗМІНА СИСТЕМИ ОПОДАТКУВАННЯ – ЗА ЧИ ПРОТИ?

CHANGING THE TAX SYSTEM – FOR OR AGAINST?

Сторінки: 209-213. Номер: №4, Том 1, 2020 (284)

Автори:
ЯДУХА С. Й., МАТВІЙЧУК О. В.
Хмельницький національний університет

YADUKHA S., MATVIYCHUK O.
Khmelnytskyi National University

DOI: https://www.doi.org/10.31891/2307-5740-2020-284-4-39
Надійшла / Paper received : 17.08.2020
Надрукована / Paper Printed : 30.09.2020

Анотація мовою оригіналу

У статті ми дослідили наукові категорії «податок на прибуток» та «податок на вилучений капітал». Обґрунтували їх зміст, наповнення, методологію. Також навели порівняльну характеристику двом системам оподаткування. Після цього виділили позитивні та негативні боки податку на вилучений капітал.
Ключові слова: оподаткування, податок на виведений капітал, податок на прибуток, економічна безпека.

Розширена анотація англійською мовою

Currently in Ukraine there is a system of corporate income taxation. It fully complies with international standards. Corporate income tax – the main tax for legal entities, because it is the profit is the main purpose of any enterprise, and this tax can both restrain and stimulate its development.
The idea of introducing a tax on withdrawn capital has been discussed in our society for several years. Many of the experts voice their arguments both for the introduction of such a model of taxation and against. And each of them has its own strong arguments. Let’s try to understand them and draw our own conclusion about the feasibility of such a radical change in the tax system.
The purpose of the article is to consider an alternative to income tax enterprises and substantiation of expediency of its transformation into a tax on the withdrawn capital.
The article provides a general description of income tax and withheld capital tax. Prospects for reform are also considered in the tax on the withdrawn capital in the conditions of economic fall and loss.
enterprises. A comparative analysis of corporate income tax and withheld capital tax has been conducted, and it has been clarified how the transformation of the tax will affect business entities and the country’s economy as a whole. Highlights the pros and cons of the new tax system.
At the same time, there is no doubt about the need for a comprehensive solution to the problem – not only changing the tax system, but also introducing a set of legislative changes in the field of business and investment protection, protection of private property and other guarantees, rights and freedoms.
Keywords: taxation, tax on withdrawn capital, income tax, economic security.

References

1. Tax Code of Ukraine: Law of Ukraine of 02.12.2010 № 2755-VI. URL: http://zakon3.rada.gov.ua/ laws / show / 2755-17
2. Withdrawn capital tax to replace income tax. URL: http://b2future.org.ua/#rec7917051
3. Comparative table to the draft Law of Ukraine on Amendments to the Tax Code of Ukraine regarding the withheld capital tax. URL: http://kmp.ua/wpcontent/uploads/2016/06/ECT-comparative-table_- 10_2016.pdf
4. Explanatory note to the draft Law of Ukraine “On Amendments to the Tax Code of Ukraine on Tax on Withdrawn Capital”. URL: http://kmp.ua/wpcontent/uploads/2016/06/explanatory_note_ECT_- 08_2016.pdf
5. Draft Law of Ukraine “On Amendments to the Tax Code of Ukraine on Tax on Withdrawn Capital”. URL: http://kmp.ua/wp-content/uploads/2016/ 06 / ECT-draft-law_10_2016.pdf
6. Minister of Finance: due to the introduction of a tax on withdrawn capital, the budget will initially lose up to 40 billion. URL: http://economics.unian.ua/finance/2117446-ministr-finansiv-cherez-vvedennya-podatku-navivedeniy-kapital-byudjet-vtratit-na-pershih-porah-do-40- milyardiv.html
7. Taptunova I.L. Transformation of the profit tax of enterprises into a tax on withdrawn capital / I.L. Taptunova // European Information Research Center. URL: www. kmp. ua
8. State Treasury Service of Ukraine. URL: www.treasury.gov.ua
9. Danilyan O.G., Dzioban O.P., Panov M.I. National security of Ukraine: structure and directions of implementation: [textbook]. H.: Folio, 2002. 285 p.
10. Petrakov M.V. On the main directions of providing the information component in the system of national security. Proceedings of the scientific conference “Conceptual problems of information security in the union of Russia and Belarus.” SPb., 2000. 16.07.2017. URL: http://jurfak.spb.ru/ conference / 2001.htm (access date: 02.07.2019
11. Basic concepts of information protection and information security. URL: http://ypn.ru/102/introduction-to-information-protection-and-information-security/ (access date: 02.07.2019).
12. Astakhova L.V. The essence of the concept of “Culture of information security” and its formation in university students // Economics. Informatics. Security: Sat. scientific tr. International. scientific-practical conf., 2007 / scientific. ed. V.A. Kiseleva, L.V. Astakhova. Chelyabinsk: Izd-vo YuUrGU, 2007. S. 93-99.
13. Gorbatyuk O.M. The current state and problems of information security of Ukraine at the turn of the century / О.М. Gorbatyuk // Bulletin of the Taras Shevchenko University of Kyiv. – 1999. – Vip. 14: International Relations. – P. 46–48.
14. Bogush V. Information security of the state / V. Bogush, O. Yudin; [Goal. ed. Yu.O. Starling]. – К., 2005. – 432 с.
15. Sorokivska O.A. Information security of the enterprise: new threats and prospects / О.А. Sorokivska, V.L. Gevko // Economic Sciences: Bulletin of Khmelnytsky National University 2010. – № 2. – T. 2. – P. 32–35.
16. Litvinov V.V. Modeling and security analysis of distributed information systems: textbook. pos. [for students. special 121 “Software Engineering”] / V.V. Litvinov, V.V. Kazimir, I.V. Stetsenko and others. – Chernihiv: Chernihiv. nat. technologist University, 2016. – 254 p.
17. On the basic principles of information society development in Ukraine for 2007-2015: Law of Ukraine of January 9, 2007. URL: http://zakon3.rada.gov.ua/ laws / show / 537-16
18. On the Security Service of Ukraine: Law of Ukraine of March 25, 1992. URL: http://zakon4.rada.gov.ua/laws/show/2229-12
19. Subbot A. Information security of society / A. Subbot // Viche. – 2015. – № 8. – P. 29-31.
20. Dolzhenko K.I. Normative and legal regulation of information security of the region / K.I. Dolzhenko // Law and Security. – 2014. – № 3. – P. 43–48.