Спрощена система оподаткування в Україні: сучасний стан та перспективи реформування

Abstract

The article analyzes the current state of the simplified taxation system and outlines the prospects for its reform in the context of Ukraine's post-war socio-economic development. Since the beginning of the full-scale invasion, Ukraine's economy has been operating in the face of unprecedented socio-economic challenges. Many business entities have suspended their operations due to significant business risks. The war has led to a decrease in tax revenues and an increase in defense spending, which has put additional pressure on the budget. The simplified taxation system in Ukraine is quite large-scale, as it is used by about 1.7 million taxpayers, generating tax revenues of 0.9% of GDP. The simplified taxation system provides for a regime under which taxpayers benefit from both simplified administrative duties and a lower tax burden. In particular, in case of application of the 1st or 2nd group of the simplified taxation regime, the amount of the single tax does not depend on the amount of income or profit received. Thus, from the point of view of business taxation, the simplified taxation regime jeopardizes tax revenues and affects business decision-making due to the existence of unfair competition. The article analyzes the current state of the simplified taxation system. The fiscal efficiency of the single tax is determined, its role in local budget revenues is revealed. The dynamics and structure of single tax payers are analyzed. The changes that have occurred in the simplified taxation system since the beginning of the full-scale invasion are revealed, and the consequences of the application of benefits and exemptions are analyzed. The prospects for reforming the administration of the single tax by transferring the functions of administering local taxes and fees to local governments are outlined. The advantages and disadvantages of changing the subject of local tax administration are outlined. The reform of the simplified taxation system, defined by the National Revenue Strategy, is announced, which provides for narrowing the scope of its application by excluding legal entities, introducing safeguards to reduce abuse, increasing the effective single tax rates, raising the threshold for VAT registration, etc.