THE STATE AND PROBLEMS OF THE DEVELOPMENT OF TAXATION OF INTELLECTUAL PROPERTY OPERATIONS

Abstract

The article summarizes from a scientific point of view the state and economic nature of changes in taxation of operations in the innovation intellectual economy with objects of intellectual property rights (IPR) taking into account the processes that are followed in the European Union (EU). The author considers in detail the content and classification of IPRs that are included into intangible assets.Emphasis is placed on conducting the operations with IPRs, linking with the implementation of the relevant state tax policy through the Tax Code of Ukraine, which regulates the relations arising in the field of tax and fees collection. The author systematically considers the dynamics of changes in the tax system of Ukraine in the direction of adjustment (increase or decrease) of the financial result before the taxation (profit or loss), determined in the financial statements of the enterprise on the difference in accordance with national provisions (standards) of accounting or international standards of financialreporting. The article considers the value added tax taxation of operations with IPRs under a license agreement when paying royalties as double taxation. Attention is paid to changing the tax base, taking into account the various constraints on the content and amount of costs that are defined in accounting system, with the disclosure of the generalization of approaches of different countries to the profit taxation of corporations. The author analyzes tax rates of separate taxes, expressed in absolute units, that are characterized by greater volatility, and researches the growth of hryvnia equivalents in hard currencies of tax rates due to the devaluation of hryvnia, which leads to a nominal increase in state budget revenues. Attention is drawn to the fact that there are not fully taken into account the specifics of tax regulators of creation, acquisition and use of IPRs and the transfer of technologies that require the harmonization of financial, tax and accounting legislation in Ukraine with the application of EU common approaches to taxation of profit by amending the legal acts regarding their realization.