BUSINESS INFORM №10-2015

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57

Section: Finance, Money Circulation and Credit
UDC 336.22
Borzenkova O. D.
Tax Reform in Ukraine: International Experience, Reviewing the Prospective Changes (p. 354 - 358)
The article is aimed at determining the characteristics of both the tax system of Ukraine and expected developments, taking into consideration the international experience in taxation. Both retrospective and current status of taxation have been considered, relevance of carrying out a tax reform has been substantiated and parameters of a new system have been defined. Directions of improvements in line with the proposals by the Government have been identified, comments and issues requiring clarification and refinement, in particular the exclusion of legal persons from the Group B, which prevents possible use of a simplified system of taxation, have been determined; restriction of the threshold of income for economic entities, which can lead to transition to the general system of taxation; use of PPO; monitoring of income and tax audits. Prospects for further research in this direction are estimating the impact of tax reform in Ukraine for small and large businesses, analysis of changes and evaluation of the feasibility of implementing.
Keywords: taxation, tax reform, tax system, simplified tax system
Fig.: 1. Bibl.: 10.

Borzenkova Olga D. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Banking and Insurance, Odesa Institute of Trade and Economy of Kyiv National University of Trade and Economy (6 Inglezi Str., Odesa, 65070, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Borzenkova, Olga D. (2015) “Tax Reform in Ukraine: International Experience, Reviewing the Prospective Changes.” Business Inform 10:354–358.

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