Актуальні питання оподаткування роялті у сфері інтелектуальної власності

Abstract

У статті досліджуються актуальні аспекти оподаткування операцій з використання прав інтелектуальної власності, зокрема роялті. Визначено, що це питання набуває актуальності у зв’язку з поширенням використання прав інтелектуальної власності щодо здійснення господарської діяльності. Розкрито основні схеми ухилення від податків. Окреслено основні проблеми, які пов’язані з оподаткуванням нематеріальних активів підприємства, та важливість впровадження змін у вітчизняній законодавчій і податковій системах.

The article examines current aspects of taxation of transactions on the use of intellectual property rights, in particular royalties. It is determined that this issue becomes relevant in connection with the spread of the use of intellectual property rights for business activities. The main schemes of tax evasion are revealed. The main problems related to the taxation of intangible assets of the enterprise and the importance of implementing changes in the domestic legislative and tax systems are outlined. The problematic aspects and priorities of royalty taxation as rewards for the use of intellectual property rights in Ukraine are considered and analyzed. Based on the current legislation of Ukraine and the views of scientists, the concept of «royalties» is defined as payments for the use or granting the right to use intellectual property. The foreign experience of the countries on the issue of royalty taxation and corresponding rates is considered. Practical cases of royalty tax evasion and liability are given. The authors have developed recommendations for taxpayers when making payments in the form of royalties. It is noted that in Ukraine the tax burden is becoming more acute and threatens to stop the development of innovative activities of enterprises and the introduction of investment programs. The opinion that the interest rate of royalty in Ukraine for residents is overstated compared to the rate for non-residents is substantiated. It is the reduction of the royalty tax rate for residents, or, conversely, its increase for non-residents, that may give a new wave to the development of the use of royalties in Ukraine. Differentiation of the royalty rate for residents and non-residents, in the end, will lead to the fact that our country will have a positive impact on both the budget of Ukraine and the development of copyright. Reducing the size of the royalty income tax for residents will promote the development of art, innovation in technology, which will further increase the economic development of Ukraine.