DIRECTIONS OF IMPROVEMENT OF BENEFICIAL REGIMES IT INDUSTRY TAXATION

Abstract

The relevance of the article is that tax benefits play a significant role in shaping a sustainable and developed economy because the system of benefits is a kind of guide for legal entities and individuals when choosing their field of activity, forms of income, benefits reduce tax pressure on taxpayers. The task of tax benefits is not only the equality of all in the field of taxation, but also to stimulate enterprises, including enterprises that use IT technologies, a tool to improve the economic situation in Ukraine. This issue becomes especially relevant in the context of the European integration process, when our country is increasingly entering the European economic arena. Accordingly, Ukraine needs to develop an effective tax system for providing benefits and advantages to progressive industries, including IT. The purpose of the article is to identify areas for improvement of the procedure for providing tax benefits to businesses operating in the field of IT, taking into account European standards. In the article the author considers the peculiarities of the purpose of tax benefits for the IT industry. Relevant issues of tax policy development related to the support and development of the IT industry have been identified. The normative legal acts in the field of taxation of the IT industry and the main directions of its improvement in accordance with international standards are studied. The need to create a preferential tax regime for companies operating in the IT industry has been established. It is concluded that the growth of the IT industry requires a stable fiscal policy, which would provide benefits and advantages to new progressive companies, thereby helping to fill the state treasury. However, today Ukraine is only taking the first steps to improve the taxation system of the IT industry, develops and improves legislation in this area, in accordance with the problems of practice, and therefore the issue of creating an effective preferential tax regime for IT industries remains open and needs further study. taking into account the experience of European and other developed countries, the taxation models of which can serve as a basis for the Ukrainian tax system and tax regimes.