Peculiarities of the simplified taxation system under martial law
Abstrak
The article highlights the legal aspects and the role of particular provisions of the simplified taxation system, which were introduced for the period of martial law in Ukraine with the aim of easing the tax burden on business entities and preserving the financial stability of the country. The excessive liberality of the legislator towards taxpayers of the first and second groups of the single tax, who are required to pay the single tax at their discretion, is emphasized. It is indicated that the economic feasibility of the transition to the application of particular provisions of the simplified taxation system, which provide the opportunity to pay taxes at the rate of 2 percent of turnover and which have become available even to representatives of large businesses, should be evaluated in each specific case separately, taking into account the factors of marginality and loss the right to a tax credit for goods purchased during the period of application of the special provisions of the simplified taxation system. Problematic issues related to the transition and stay of economic entities on the simplified taxation system with the application of those features introduced for the period of martial law are highlighted, and suggestions for their improvement at the legislative level are provided.
Penulis (1)
S. Ihnatenko
Akses Cepat
- Tahun Terbit
- 2023
- Bahasa
- en
- Total Sitasi
- 7×
- Sumber Database
- CrossRef
- DOI
- 10.24144/2788-6018.2023.01.54
- Akses
- Open Access ✓