Обґрунтування доцільності використання в преференційній політиці концепції податкових витрат

Abstract

The article theoretically substantiates the feasibility of implementing the concept of tax expenditures in Ukraine. It is proved that one of the problems of the economy is an unreasonable approach to the application of tax benefits, which leads to a significant budget deficit in Ukraine. The losses of EU budgets by the method of lost budget revenues are analyzed. The historical experience of realization of the concept of tax expenses is generalized. The requirements are highlighted and the main approaches to the basic structure of taxes are described. The foreign experience of determining the basic structure of taxes, the method of estimating tax expenditures and the method of accounting for tax expenditures are generalized. Based on the study of foreign experience, it is proposed to implement the concept of tax expenditures in Ukraine at the following stages: improvement of tax legislation; providing a legislative definition of the concept of "tax costs"; systematization of all expenses that will be included in tax expenses; choice of methods of collecting and analyzing information on tax expenditures; substantiation of the method of assessment and accounting of tax expenses; determining the order of reporting on tax expenditures; assessment of the effectiveness of tax expenditure management; application of evaluation results in the budget process. Signs of classification of tax expenses are singled out. It is proved that the main method of estimating tax expenditures is the method of lost budget revenues. The advantages and disadvantages of methods of accounting for tax expenditures are summarized. The models of reporting on tax expenditures are described. Groups of criteria for the effectiveness of tax expenditures are identified. The positive and negative sides of the concept of tax expenditures are substantiated.