ОСОБЛИВОСТІ ОПОДАТКУВАННЯ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ ТУРИСТИЧНОЇ ДІЯЛЬНОСТІ В УМОВАХ ПАНДЕМІЇ COVID-19

Abstract

In Ukraine, during the COVID-19 pandemic, the tourism sector became one of the most affected sectors of the economy. During this period, many foreign countries implemented programs to stimulate and support this industry. In 2020, Ukraine introduced financial and economic support for small and medium-sized businesses, including tourism sector (UAH 4 billion was allocated to compensate for interest on existing loans, expanded program of available loans (5–7–9%)). In addition, in Ukraine, both in 2020 and in 2021, a number of tax benefits for tourism have been introduced – this is an exemption from paying a single tax, a single social contribution, reducing the VAT rate to 7% and more. The article examines the peculiarities of taxation of business entities in the conditions of the COVID-19 pandemic. It is determined that the tourism business in order to tax their activities can apply two systems of taxation: general and simplified. It is established that in case of choosing the general system of taxation by economic entities: legal entities pay corporate income tax at the rate of 18% and other taxes and fees provided by the Tax Code of Ukraine; natural persons-entrepreneurs pay personal income tax at the rate of 18%, military tax at the rate of 1.5%, single social contribution at the rate of 22% and other taxes and fees provided by the Tax Code of Ukraine. In case of choosing a simplified taxation system by business entities: legal entities pay a single tax at the rates of 3% or 5% and other taxes and fees provided by the Tax Code of Ukraine; natural persons-entrepreneurs pay a single tax at rates depending on the choice of the group and other taxes and fees provided by the Tax Code of Ukraine. The peculiarities of taxation in the general system of the tourism industry, which carry out their activities as legal entities or as natural persons-entrepreneurs, are highlighted. The diagnostics of taxation of tour operators and other business entities in the field of tourism on the simplified taxation system, where it was found that tour operators have the right to choose only the third group of the single tax at 3% and 5% or stay on the general taxation system. The peculiarities of value added taxation of tour operators, travel agents and other business entities of the tourism sector are determined. In addition, the tax incentives for tourism businesses in the context of the COVID-19 pandemic were analyzed.