Надіслати статтю
вул. Інститутська 11, м. Хмельницький, 29016



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

Хмельницький національний університет

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The idea of introducing a tax on withdrawn capital has been discussed in our society for several years.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an alternative to income tax enterprises and substantiation of expediency of its transformation into a tax on the withdrawn capital.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 Prospects for reform are also considered in the tax on the withdrawn capital in the conditions of economic fall and loss.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Keywords: taxation, tax on withdrawn capital, income tax, economic security.


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