До питання запровадження в Україні податку на виведений капітал

Abstract

У статті проведено аналіз законопроєктів щодо реформи податку на прибуток підприємств шляхом введення в Україні податку на виведений капітал. Окреслено ймовірні наслідки та загрози від впровадження податку на виведений капітал. Аргументовано, що лише шляхом трансформації діючої моделі податку на прибуток підприємств у механізм оподаткування виведеного капіталу не вдасться вирішити наявних проблем в оподаткуванні прибутку й запобігти відтоку капіталу за кордон, сприяти реінвестуванню прибутку у виробництво та забезпечити розвиток бізнесу. Creating in Ukraine an effective model of corporate income tax, capable of globalization and digitalization of the economy to ensure proper implementation of this tax fiscal function and address the outflow of capital from the country, low level of reinvestment of corporate profits in production, actualizes scientifics by research for ways to reform, including in particular, its abolition and the introduction of the exit capital tax. The purpose of the article is to analyze the legislative initiatives to introduce an exit capital tax in the domestic fiscal practice, to summarize the likely consequences and threats from such a transformation of corporate income tax. The following methods were used in the study: induction and deduction, logical generalization, critical analysis and synthesis, comparison. The article outlines the shortcomings in the current mechanism of corporate income tax in Ukraine, which confirms the need to reform it. Bills on the introduction of a tax on withdrawn capital into domestic fiscal practice were considered. It was argued that the introduction of an exit capital tax will serve to transform Ukraine into a jurisdiction with a fairly low level of corporate income taxation compared to EU countries. However, in combination with other unfavorable factors for business development, such a step is unlikely to act as an incentive to intensify investment in production, reduce the outflow of capital from the country's economy. However, this is guaranteed to lead to a reduction in tax revenues, at least in the short term, for which no compensatory mechanisms are currently clearly defined. Therefore, the introduction of an exit capital tax will threaten fiscal stability in the country and is unacceptable. The goals of the reform can be achieved through other, less radical steps, by optimizing the current model of corporate income taxation. At the same time, it is necessary to take into account the best practices of European countries in the administration of income tax, the fight against tax evasion and the erosion of the tax base.