Пільгове оподаткування підприємств громадських організацій осіб з інвалідністю: законодавчий аспект соціальної проблеми

Abstract

The article dwells upon the main problems of granting permission for the right to use tax benefits by enterprises of public organizations of persons with disabilities, related to the procedure for giving such approval, analysis, and control over the provision of tax benefits interaction between all interested parties. The author analyses normative legal acts on these issues. The existing system of tax benefits for enterprises and public organizations of people with disabilities does not contribute to the creation of new jobs for the employment of people with disabilities. It does not sufficiently ensure the social orientation of the tax-exempt funds of these enterprises and, accordingly, does not contribute to the improvement of the system of social protection of people with disabilities. In addition, employment of people with disabilities at such enterprises can be carried out to improve their well-being and to obtain permission for the right to use tax benefits, the legality of which some enterprises may raise doubts. It has been proven that the currently valid regulatory document, which regulates the granting of permission for the right to use benefits to enterprises of public organizations of people with disabilities, is not practical, does not contribute to the creation and preservation of jobs for persons with disabilities, and often creates conditions for illegally obtaining permission and benefits from taxation of enterprises that should not receive such a permit. However, this does not mean that such a mechanism is not needed. Similar state support exists in many foreign countries. Proposals were submitted to the “Procedure for granting permission for the right to use tax benefits for enterprises and public organizations of people with disabilities” in terms of the permission granting procedure, analysis and control of the mechanism for approving, the direction of tax-exempt funds, and the interaction of all interested parties.