BUSINESS INFORM №6-2016

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11

Section: Foreign Experience
UDC 336.22:004(477)
Koval O. V.
The World Experience of Tax Regulation of Actors in the Software Industry (p. 74 - 78)
The article is aimed at studying the progressive experience of tax regulation of actors in the software industry in the developed world countries, determining ways of improving processes of their taxation in Ukraine. The article discloses that in the world practice combinations of four types of the tax incentives are used: tax deduction (decreasing the tax base as to the amount of expenses); tax credit (decreasing taxes payable as to value of investment); preferential rates (on income tax, VAT, or exemption from customs duties); accelerated depreciation (of fixed assets). As for the non-tax incentives, various monetary grants and financial programs are widely used in the world. Some ways to improve the processes of tax regulation of actors in the software industry in Ukraine have been proposed, taking into account positive experience of the industrialized countries and the European Union Member States.
Keywords: software industry, tax regulation, world experience
Bibl.: 8.

Koval Oleksii V. – Postgraduate Student, Khmelnytsky University of Management and Law (8 Heroiv Maidanu Str., Khmelnytskyi, 29000, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Koval, Oleksii V. (2016) “The World Experience of Tax Regulation of Actors in the Software Industry.” Business Inform 6:74–78.

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