Taxation features of the IT industry: regional aspect (on the Transcarpathia example)

Abstract

The relevance of the article is justified by the positive growing indicators of IT business. The dynamic development of the IT sector in Ukraine is an important factor that attracts attention to Ukrainian IT companies both within the country, in the region and abroad. In addition, Ukraine tops the list of countries developing offshore software and is gradually becoming a true global IT hub. The state-adopted vector of development aimed at digitalization of the economy creates favorable conditions for the functioning of IT entities. Transcarpathian region is one of the priority areas of IT business development in Ukraine, characterized by the creation of the National IT Cluster. Tax conditions of IT companies are a set of issues that are fundamentally important for the development of the Ukrainian IT sector. Currently, changes in the tax sphere caused by the adoption of Ukraine's digital development strategy are relevant. It is established that in order to reveal the features and ensure the proper level of organization of accounting activities of IT companies, it is necessary to take into account their types in accordance with the peculiarities of taxation (general and simplified system of taxation, residents of "Diia Siti "). The special tax regime "Diia Siti " has been studied, which sets special conditions for the IT industry, in particular detailing its basic requirements and compliance criteria. The article analyzes the number of legal entities registered in the IT business, according to individual NACE codes in order to determine their most popular species in the Transcarpathian region, in particular, the main problems of IT companies are identified. The peculiarities of taxation of natural persons-employees of the enterprises of "Diia Siti ", in particular those who work under gig-contracts, are also described.