Preferential Tax Regimes Research Articles

Reduction of the tax burden as a mechanism for stimulating business development in rural areas

The article is devoted to the study of both theoretical aspects of tax stimulation of the development of entrepreneurship in rural areas, as well as the preferential norms for taxation of enterprises that carry out their economic activities in rural areas, provided for in the current legislation of Ukraine, as one of the effective ways of stimulating their development. The relevance of this issue, especially in the conditions of the full-scale armed aggression of the Russian Federation against Ukraine, is confirmed both in scientific circles and by the survey of business representatives, including micro, small and medium-sized enterprises, conducted after the start of the full-scale invasion. The norms of the current legislation of Ukraine on such main directions of tax stimulation of the development of enterprises in rural areas, which were characteristic of the domestic legislation in different periods of its development, were separately studied, such as: write-off and restructuring of tax debt; reduction of the taxation rate by separate taxes; exemption from payment of certain types of taxes and fees (mandatory payments), introduction of special taxation regimes. On the basis of the conducted research, the advantages and disadvantages of each of these mechanisms of tax incentives were analyzed. It was revealed that, as of today, one of the main preferential tax regimes inherent in enterprises carrying out their economic activities in rural areas is a simplified system of taxation, accounting and reporting. Taking this into account, and in the context of government initiatives to impose an additional fiscal burden in the form of a military levy, in particular, on taxpayers of the third group of single taxes, a proposal is made to balance such a burden at least for a part of taxpayers who carry out their activities in the least favorable rural areas, including the territories affected by the consequences of the armed aggression of the Russian Federation against Ukraine, by reducing the taxation rate with a single tax to 2 percent for the period of martial law and for several years after its termination.

How Appropriate Are Domestic Minimum Top-Up Taxes in Africa?

In this article, the author argues that concerns around a proliferation of domestic minimum top-up tax regimes in Africa may be exaggerated. Potential additional revenue collections from Pillar Two do not justify the required additional capacity investment. The primary focus, for Africa, should be to reassess preferential tax regimes.

Предпринимательский доход или целевой капитал: спорный вопрос налогообложения товариществ собственников недвижимост

Understanding the meaning and content of legal norms is one of the most important processes carried out in the field of application of legislation on taxes and fees, while legal and technical techniques for expressing certain legislative provisions establishing special tax regimes are of great importance. The uncertain nature of the rules on the formation of endowment capital by non-profit organizations allows the business practices of these partnerships to be brought under preferential tax regimes, although they do not form endowment capital, but they can actively use a pseudo-legal mechanism for tax exemption.

Проблематика характера взаимной связи налогов и специальных налоговых режимов: к вопросу определения правовой природы и сущности

The need to improve existing and develop new special tax regimes determines the need to study the issues of the legal nature and essence of such, their correlation and (or) connection with other tax and legal phenomena (primarily taxes). The aim of this article is to determine the nature of the mutual relationship between taxes and special tax regimes (including addressing the issue of the correctness and scientific permissibility of direct comparison of general, special, and preferential tax regimes). The research was conducted relying on the formal-legal method supplemented by the systemic method. The lack of unified normative and doctrinal positions highlights the pressing need for further scholarly inquiry into this subject matter. Moreover, the author’s assertion regarding the inadmissibility of equating taxes and special tax regimes is compellingly substantiated, emphasizing the distinctiveness of the latter as a tax and legal phenomenon of higher organizational complexity. Special tax regimes, as elucidated, transcend mere tax obligations or mandatory payments, warranting careful consideration and refinement in future tax policy and legal frameworks. This nuanced understanding is essential for fostering effective governance and equitable taxation practices in modern societies.

Генезис нормативного правового регулирования льготного режима налогообложения для участников региональных инвестиционных проектов

в статье предпринята попытка научного анализа и критического осмысления генезиса нормативного правового регулирования льготного режима налогообложения для участников региональных инвестиционных проектов. Проведено исследование нормативной правовой базы по регулированию льготного режима налогообложения участников региональных инвестиционных проектов, включающей в себя Налоговый кодекс Российской Федерации и подзаконные акты, выявлены особенности правового регулирования льготного режима налогообложения участников региональных инвестиционных проектов, охарактеризованы основные изменения, внесенные в законодательство, регулирующие льготный налоговый режим, установленные для участников региональных инвестиционных проектов. the article attempts to scientifically analyze and critically comprehend the genesis of normative legal regulation of preferential tax treatment for participants of regional investment projects. The research of the normative legal base on regulation of preferential tax treatment of participants of regional investment projects, which includes the Tax Code of the Russian Federation and by-laws, has been carried out, the features of legal regulation of preferential tax treatment of participants of regional investment projects have been revealed, the main changes made in the legislation regulating preferential tax treatment established for participants of regional investment projects have been characterized.

Cross-Border Transfer of a Company’s Registered Office in Georgian Corporate Law

The main purpose of the research is to investigate the fundamental, founding legal issues of a new institute in Georgian Corporate Law – cross-border transfer of company’s registered office or redomiciliation. Namely, the aim of this research is to explore issues such as the essence of redomiciliation, significance, preconditions for its implementation, the process of redomiciliation, legal consequences. This article only examines the legal side of redomiciliation and not other issues related to thecross-border transfer of a company’s registered office, such as, for example, issues of preferential tax regime. The study developed the concept of redomiciliation, namely, redomiciliation. This is the cross-border conversion of an enterprise, which means the transformation of an enterprise registered in Georgia into an enterprise of another country by transferring registration in that country, or the transformation of a foreign enterprise into a Georgian enterprise by registering in Georgia, as a result of which an enterprise is considered to be the legal successor of the original, pre-redomic enterprise. The study revealed that redomiciliation have not been implemented in practice to date, one of the obstacles to which is the lack of a clear procedure for its implementation and the existing practice of the National Agency of Public Registry. In addition, the less interest of foreign companies in redomiciliation should probably be explained by the fact that starting a new company or opening a branch in Georgia is more attractive due to the simplicity of establishment than redomiciliation, which is a much more complicated and unclear procedure. The future task is to strengthen the legal framework of redomiciliation, in particular, to adopt a by-law regulating the concrete rules and conditions for the implementation of redomiciliation. It is also desirable to consider the concept of redomiciliation at the legislative level.

Конструктив преференциальных налоговых режимов как детерминанта привлечения инвестиций в инновационное развитие России

The subject of the study is preferential tax regimes as a factor in fulfilling the task of attracting investments in the innovative development of Russia. The purpose of the work is to justify its deepening and expansion in conditions of macroeconomic instability, external challenges and sanctions pressure and changes in tax policy directions, forms and methods of implementation, accompanied by a significant correction of such a method of attracting investments and solving problems of achieving technological sovereignty as the use of mechanisms and instruments of a preferential nature. The object of the study is fiscal instruments aimed at stimulating investment in industrial development through the use of effective innovations related to the creation and functioning of various preferential tax regimes. The research methodology is based on the theory of economic development, the place and role of tax instruments in achieving the technological sovereignty of the country. At the same time, tax preferences are considered as a broader concept than tax benefits. It is concluded that, despite the indirect impact of tax instruments, their combination and complexity of application with other economic measures of influence on the business process make it possible to achieve the tasks set. At the same time, attention is drawn to the fragmentation of decisions taken, which leads to the impossibility of effective application of such organizational forms of preferences as special economic zones/special economic zones (SEZ), regional investment projects (RIPS), special investment contracts (SPIC), agreements on the protection and promotion of investments. The targeted nature of the preferences provided as part of the recognition of the multilevel structuring of tax regulation is designed to take into account regional specifics and the needs of the development of key industries in order for the country to achieve technological sovereignty.

СРАВНЕНИЕ ДОСТУПНОСТИ ЛЬГОТНЫХ РЕЖИМОВ НАЛОГООБЛОЖЕНИЯ СУБЪЕКТАМ МАЛОГО И СРЕДНЕГО ПРЕДПРИНИМАТЕЛЬСТВА В РАЗНЫХ СТРАНАХ

The article analyzes the criteria for classifying economic agents as small and medium-sized businesses in a number of countries, as well as the parameters, the observance of which allows the application of certain preferential tax regimes. The similarities and differences in approaches to the classification of economic entities from the point of view of the implementation of government measures to support entrepreneurship are highlighted. Special attention is paid to the analysis of Chinese government policy regarding the allocation of small and medium-sized businesses due to the similarity of the time period of operation of this sector with the Russian one. A typical discrepancy between the criteria has been established, compliance with which gives the status of a small or medium-sized business with characteristics that allow reducing the tax burden.

Options for multilateral solutions to international taxation issues and their assessment from the perspective of the tax security of the state

The article was prepared as part of a study aimed at identifying fundamental theoretical approaches to the legal provision of the fiscal interests of the state in the context of the transformation of tax relations and tax law institutions under the influence of the digital transformation of the economy and developing recommendations for creating an effective model of legal regulation of taxation in Russia as a means of ensuring the tax security of the state, which is affected by new challenges. From the point of view of the tax security of the state, the need to ensure compliance with the fiscal interests of the state requires the transformation of essential approaches to regulating tax relations. Given that the Russian economy has faced new challenges in recent years, it seems advisable to explore not only the challenges themselves, but also ways to respond to them. It is noted that the Russian economy is successfully coping with new challenges and, in this regard, it seems relevant to return to the tasks that the state faces from the point of view of both national and international taxation. The article analyzes the projects of the OECD and the United Nations on reforming the taxation rules of international groups of companies. The projects of international organizations are considered as answers to the challenges of tax evasion, as well as to the challenges of the digital economy. The study focuses on the UN initiative to prepare a framework convention on international tax cooperation. The UN initiative is considered from the point of view of taking into account the interests of developing countries. The article also assesses the need to amend Russian tax legislation in the context of new challenges to the tax security of the state. It is noted that the current system of preferential tax regimes, which continues to be improved, meets the interests of Russian taxpayers and the national tax base.

Pillar Two and Developing Countries: The Perils of Jurisdictional Blending

In this article, the author analyses the jurisdictional approach to blending for the calculation of the ETR, which is an essential feature of the IIR according to the model rules on GloBE. The author supports that the jurisdictional approach to blending raises a major issue by providing incentives for transferring preferential tax regimes from low and middle-lower economies to middle-higher and high-income economies in certain circumstances. Therefore, considering the need to strike a better balance on safeguarding the tax sovereignty of all jurisdictions involved (i.e. not just the tax sovereignty of large, rich economies, but also small, poor economies), the author argues in favour of other approaches on blending. In this context, from the perspective of developing countries, given the perils of the jurisdictional approach and lack of measures that are sufficient to compensate for the loss of tax sovereignty that the GloBE proposal may cause, the global approach on blending would be preferable as a first-best option, and an entity blending or even a no-blending approach would be a second-best option.

Taxation of special investment contracts participants

16. Balandina A.S. Analysis of theoretical aspects of tax benefits and tax preferences. Vestnik Tomskogo gosudarstvenogo universiteta = Tomsk State University Journal, 2011, no. 4 (16), pp. 105–110. (In Russ.). 17. Danilova V.V. Tax preferences: the concept, types, goals and procedures for obtaining. Oplata truda: bukhgalterskii uchet i nalogooblozhenie, 2022, no. 4, pp. 19–26. (In Russ.). 18. Wells D.A. The Theory and Practice of Taxation. New York, D. Appleton and Company Publ., 1900. 666 p. 19. Chua A.T. Precedent and Principles of WTO Panel Jurisprudence. Berkeley Journal of International Law, 1998, vol. 16, iss. 2, pp. 171–196. 20. Belousov A.L. Preferential regimes for conduct of business: regulation problems and law improvement areas. Khozyaistvo i pravo = Economy and Law, 2022, no. 10, pp. 30–41. (In Russ.). 21. Belousov A.L. Legal aspects of formation and development of special investment contracts in the Russian Federation. Legal Bulletin, 2022, vol. 7, no. 4, pp. 9–16. (In Russ).The subject. The preferential tax regime provided to the participants of special investment contracts has been functioning in the Russian legal system for about 8 years. Despite the systematic "fine-tuning" of its legal regulation, taxpayers still face the legislative gaps and contradictions of separate normative provisions entailing tax risks. It seems appropriate to put forward the hypothesis that the existing tax treatment of the participants of special investment contracts is not devoid of these drawbacks, especially in terms of regional regulation, and could be improved. Purpose of the study. The article represents an attempt to verify the aforementioned hypothesis and deals with selected provisions of the Russian legislation regulating preferential tax regime for participants of special investment contracts, which in addition to the Russian Tax Code includes the Federal Law "On Industrial Policy in the Russian Federation", regional and municipal normative legal acts. Methodology. The methodological basis of this study are general scientific methods (analysis and synthesis, induction and deduction), private scientific methods (interpretation of legal acts), as well as content analysis, study of reports and analytical references of governmental organizations. The main results. The study revealed that the Russian legislation, mainly regional and municipal, is not fully developed. As a consequence, the preferential tax regime for the participants of special investment contracts cannot efficiently function on the entire Russian territory. Also, the regulatory framework adopted at the federal level uses incorrect terminological apparatus in terms of defining tax support measures available to participants of special investment contracts, which entails tax risks for them. Conclusions. The revealed drawbacks of the preferential tax regime for participants of special investment contracts can be leveled by means of point-by-point amendments to the federal legislation. To this end, the authors of the present study propose specific steps to overcome these drawbacks.

Features of Tax Regulation of the IT Industry in the Russian Federation and EAEU states

The article discusses the features of the application by the Russian Federation and the member countries of the Eurasian Economic Union (EAEU), Republics of Belarus, Kazakhstan, Kyrgyzstan, mechanisms of tax incentives for the development of the domestic IT industry. Tax incentives, a simplified taxation system and the taxation regime in the territory of the Special Economic Zones (SEZ), High-Tech Park (HTP) are analyzed. Special attention is paid to the consideration of the procedure for access and accreditation of companies for the opportunity to work in the territory of the SEZ or HTP with the use of a preferential tax regime. The article concludes that states as a whole apply all tax incentive mechanisms in a complex: tax incentives, a simplified taxation system, SEZ, HTP, however, there are differences in their use, which ultimately affects the level of stimulation of domestic IT industries. Russia uses a selective and differentiated approach, that is why most companies in the field are cut off from the preferential tax regime. The EAEU countries have developed more positive experience in this matter due to the simplification of the registration procedure required to enter the preferential zones, both for domestic and foreign IT companies and the admission to the HTP and SEZ of individuals specialists. The access of foreign companies from friendly countries as residents in the territory of the Russian SEZ will facilitate the introduction of new information technologies and the exchange of experience with domestic companies. The thesis is also substantiated that for a holistic and systematic stimulation of the development of the domestic IT industry, it seems inappropriate to differentiate companies into Software Company (companies specializing in high technologies) and companies not specializing in such technologies. Special attention is drawn to the need to expand the list of types of IT-activities that provide access to domestic companies to the mechanism of preferential taxation. The article notes that the experience of tax incentives for the IT industry in the EAEU countries shows that the approach used makes it possible to unite the majority of domestic companies and specialists — individuals in the territory of a separate free economic zone or HTP, that is beneficial both for the companies themselves and individuals from — for preferential taxation, and to the state, which keeps them records and records of their IT products and discoveries. In the Russian Federation IT companies, unless they are included in the SEZ, are fragmented and more difficult to control in this sense. In general, it is concluded that in Russia it is necessary to ensure the uniform application of tax incentives for the domestic IT industry throughout the territory, which will contribute to its development and growth of competitiveness in the international market.

Intergenerational transfer of (family) companies via the French preferential “Pacte Dutreil” tax regime

Abstract Transferring shares in a commercially operating company via donation or inheritance can lead to a significant tax burden, which in turn sometimes forces the beneficiaries to sell some of the shares received to pay their taxes. France thus has a preferential tax regime, allowing such donations or inheritances to be tax exempt at 75% of the transferred value. This preferential tax regime is often sought in family-owned companies, where the control of the business is thus better retained for the following generations, which generally leads to a greater stability of the company and hence to greater job security for its employees over time.

The Revised Case of IP Regimes Under the GloBE Rules: A Canadian Perspective

After action 5 of the base erosion and profit shifting (BEPS) project identified intellectual property (IP) regimes as harmful, the Organisation for Economic Co-operation and Development (OECD) proceeded to recommend that favourable tax treatment be available only under a nexus approach. More than 25 countries now offer a form of IP regime. The introduction of the global minimum tax may limit the effectiveness of IP regimes. The impact of this tax will vary with the circumstances, however. A comprehensive examination of the optimal alignment of innovation tax incentives for multinational enterprises (MNEs) must be undertaken under the GloBE rules. In this paper, the authors begin by providing an overview of the global context of IP regime adoption, and they summarize some research findings with respect to the effectiveness of this type of preferential tax regime in achieving the objectives set by governments. Next, they present examples to illustrate, in simple terms, some of the interactions that must be considered when these regimes are being designed in a Canadian context. From the MNEs' perspective, the impact of the interaction between the GloBE rules and research and development (R & D) incentives will depend on, among other things, (1) the location of the IP income, tangible assets, and R & D activities; (2) the proportion of IP income; and (3) the possibility of leveraging the corporate structure. From a tax policy perspective, the introduction of the GloBE rules will in some cases not alter the suitability of an IP-preferential regime when the effective tax rate remains above 15 percent. When the GloBE rules apply, however, the characteristics of the tax regime—for example, IP regime tax rates, R & D incentive mechanisms, and (most of all) the additive effect of the measures (federal plus provincial measures, and R & D credits plus IP deductions)—will alter the results. From the perspective of tax competition, the opportunity to adopt an IP regime also depends on the perceived risks of losing or deterring R & D activities now that IP regimes are related to local R & D activities and are widespread. Finally, the federal-provincial context complicates the design and the deployment of a tax policy that is aimed at stimulating innovation and that will require some form of negotiation, if not cooperation, with the implementation of a global minimum tax.

Налоговые инструменты стимулирования инноваций в странах ЕС

Solow–Swann’s neoclassical theory of economic growth shows that without technological progress, capital accumulation can only lead to a short-term increase in the growth rate of output per capita. The challenges of sustainable innovative development in many countries are coming to the fore today. The creation, dissemination and use of innovations occur in companies, universities, scientific organizations (micro-level), between economic entities within the framework of regional (meso-level) and national (macro-level) innovation systems, as well as at the international level. Innovation support is carried out at the meso-level, focuses on companies and organizations, and is evaluated at the level of the country as a whole. State support for innovation is necessary for the following reasons: 1) the ease of information transfer puts manufacturing companies in a less favorable position compared to consumer companies; 2) the difficulty of obtaining a loan for R&D with the risk of information leakage and lack of confidence in the final results; 3) the socio-economic system of the country receives more benefits from innovation than all companies in the aggregate. The article discusses such types of support as government subsidies and grants, tax incentives, measures for the development of human capital in an innovative environment, competition and intellectual property protection policy. In the international practice of stimulating innovation, tax incentives are used, 1) allowing to reduce R&D costs, 2) based on non-reduction of R&D expenditures and 3) preferential tax regimes derived from innovation activities. It is shown that the methodological approaches used to assess the effectiveness of tax measures are the B-index (calculated and published by the OECD by country), the analysis of the validity of tax instruments and the use of the European Tax Analyzer model – computer modeling. The analysis of innovative development showed that the European Union in terms of the number of patents, residents and non-residents, the share of researchers in the total population and the share of R&D expenditures in GDP for 2000–2022 is often inferior to China, the USA, Japan and Korea, but generally has a positive development trend. The most popular tools in the European Union countries are tax deductions, “super deductions”, R&D grants and other incentives. There is no direct correlation between the number of benefits and the level of innovation development. At the same time, it is noticeable that countries using a large number of support tools are becoming attractive to innovative companies and entrepreneurs. The article analyzes the measures of state support for R&D during the COVID‑19 pandemic. Of these, the most relevant are grants and subsidies, and tax benefits. The analysis of tax instruments for stimulating innovation carried out in the article may be useful in the implementation of appropriate policies in other countries.

Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy

Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy

Creation of special (free) economic zones as the state stimulate development of some territories

The article is devoted to the study of the legal basis for the formation and functioning of special (free) economic zones. It is substantiated that the creation of a special (free) economic zone is an effective means of state stimulation of economic development of individual territories. The economic efficiency of the formation and functioning of special (free) economic zones is analyzed. It is established that important indicators of such efficiency are: reduction of unemployment in the respective territory, increase of investment income, development of production, etc.
 The author has identified some problematic aspects of the legal regulation of the formation and functioning of special (free) economic zones. In particular, on the basis of the analysis it was determined that the Tax Code of Ukraine and the Customs Code of Ukraine do not contain rules that determine the peculiarities of the tax and customs regimes in the territories of special (free) economic zones, and after the 2005 amendments to the Law of Ukraine "On General Principles" the creation and functioning of special (free) economic zones ”the special preferential tax regime in the specified territories was terminated, which in general called into question the expediency of functioning of special economic zones. It was also found that the legal act, which determined the procedure and methodology for assessing the effectiveness of the functioning of the special (free) economic zone, has lost its validity, however, a new act, taking into account modern economic requirements and needs, has not been developed.
 The experience of some foreign countries in the field of formation and functioning of special (free) economic zones is investigated. On the basis of the scientific and legal analysis, a number of proposals for improving the legal regulation in the field of formation and functioning of special (free) economic zones were developed, in particular, by introducing amendments to the Tax and Customs Codes of Ukraine, laws of Ukraine, which regulate the formation and functioning of the respective special (free) economic zones.

Investment tax benefits in China: special features of legal regulation and comparative analysis with Russian practices

The subject. The article discusses the legal regulation of investment tax incentives in China. The choice of the object of research is determined by the prospects of comparative legal studies of the experience of states bordering the territories of the Russian Far East, where numerous zones with special economic status have been created, within which preferential business regimes are applied.Purpose of the study. Despite the diversity of special economic zones in the Russian Federation and the constant creation of new zones, preferential regimes do not always prove their effectiveness. Based on the above, it seems very relevant to analyze the best international and national practices in order to develop criteria for the effectiveness and efficiency of preferential tax regimes for zones with special economic status.Thus, the specifics of the comparative legal method of research always consists in the fact that it is not necessary to borrow foreign experience, but it is also possible to find the best practices within domestic legislation. Therefore, it is necessary to look for ways to ensure that Russian tax legislation laying the foundation for supporting innovation in our country.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of international and Chinese legal literature. Structural and systemic methods are also the basis of the research.The main results. As China seeks to transform from a mass producer of inexpensive goods to a high-end producer, the national government is making significant efforts to encourage targeted investment in research and development (R&D) and technological innovations. This has led to the fact that China has awarded the technology sector the title of strategic, and its state support has increased significantly.Сonclusions. On the base of the analysis of the main tax incentives in China, the author comes to the conclusion that a significant part of them is aimed at enterprises engaged in research and development, as well as technological innovations. Also, a significant part of tax benefits is provided to enterprises based on the choice of the geographical area of the company's establishment. The conclusion is made about the possibility of applying the Chinese experience in Russia in reforming preferential tax regimes.The support for companies in the technology sector in Russia is especially important due to the policy of recent years aimed at establishment of tax benefits for IT companies. Both Russia and China strive to promote the accelerated development of innovative industries, the implementation of priority investment projects, as well as the development of small business.

Собственные доходы бюджетов в регионах Дальнего Востока: проблемы и возможности

In the emerging new economic conditions, the role of the Russian Far East as a critical element in the implementation of the Eastern vector of the development of the Russian economy is growing. Increased attention to the Far Easter uncovers opportunities for the growth of its investment attractiveness and raises issues of economic and social development of the Far-Eastern territories. An essential element of regional development is the conditions of the budgetary systems of the Far-Eastern regions – their ability to develop their own sources of revenue and increase their self-sufficiency. The article considers the current state and problems of tax and non-tax revenues of budgets in the regions of the Russian Far East. The Far-Eastern regions are significantly differentiated in terms of the size and structure of budgetary revenues, which leads to different reactions to changes in the economic situation and tax regulation. Over the past ten years, the regions of the Russian Far East have demonstrated modest growth in tax revenues, which is a joint result of both economic development trends and the tax policy pursued by the state. An estimate of the size of shortfalls in revenues of regional budgets for corporate income tax as a result of preferential tax regimes is assessed. The dynamic development of the economy’s resource and raw materials sector enabled a significant tax potential in the macro-region that can be used as a source of additional financial support for regional budgets and the formation of “development budgets”. Impacts on the budgets of the Far-Eastern regions in the case of partial decentralization of the federal part of the mineral extraction tax are considered.

ФІСКАЛЬНЕ СТИМУЛЮВАННЯ КОНКУРЕНТОЗДАТНОСТІ УКРАЇНСЬКОГО ТУРИЗМУ В УМОВАХ ЄВРОІНТЕГРАЦІЇ

Cooperation in the field of tourism in accordance with the Association Agreement between the EU and Ukraine is carried out with the aim of strengthening the competitiveness of tourism. Achieving success in the increasingly competitive international tourism market requires a favorable regulatory environment. Taxation is one of its components. The purpose of this study is to review tax systems related to tourism in the EU and to determine the main directions of reforming the taxation of tourism in Ukraine in order to increase its competitiveness. The results of the study showed the ambiguous attitude of scientists and practitioners to the specific taxes paid by tourism enterprises. Even those experts who do not object to the accommodation tax believe that it should be aimed exclusively at the development of tourism. Instead, Ukrainian practice allows the use of tourist tax funds for various purposes unrelated to tourism. The preferential tax regime for the tourism industry in the EU is used quite actively. It may include reduced VAT rates on accommodation, meals and passenger transport, as well as no accommodation taxes and departure taxes. In Ukraine, there are no tax benefits for enterprises in the field of tourism. In order to increase the competitiveness of national tourism, we consider it necessary to reduce the standard VAT rates in Ukraine for the temporary accommodation and catering sectors. Since the vast majority of business entities in the field of tourism are small business entities, it is necessary to develop and implement an effective mechanism for tax incentives for small businesses in Ukraine, taking into account the shortcomings of fiscal legislation. At the state level, make the necessary changes to the Budget Code and other legislative acts of Ukraine in order to direct the tourist tax to regional tourism funds. Taking into account the principle of positive interaction between tourism and environmental protection, we consider it expedient to allocate a portion of the tourist tax that will be specially designated for financing environmental programs in the field of tourism.