Податкове навантаження вітчизняних підприємств в умовах воєнного стану: методичний аспект
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Дата
2022
Автори
Матвійчук, Л.
Олійник, Л.
Matviychuk, L.
Oliinyk, L.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено наукові підходи до визначення рівня податкового навантаження підприємства, запропоновано
авторський підхід, який базується на визначенні податкового навантаження за всіма податками, які фактично сплачує
підприємство, враховує рівень сплати ЄСВ, а також рівень платіжної дисципліни підприємства та частки кредиторської
/дебіторської заборгованостей за розрахунками з бюджетом. У ході дослідження проаналізовано зміни податкового
законодавства та досліджено їх вплив на рівень податкового навантаження підприємств в умовах воєнного стану.
Визначено, що поряд із лібералізацією податкового законодавства та зменшенням податкового тиску на рівні держави
суб’єктам господарювання доцільно здійснювати оптимізацію й регулювання податкового навантаження шляхом розробки
власної ефективної податкової політики. Наведено основні напрямки оптимізації податкового навантаження, що дозволить
максимізувати прибуток підприємств та підвищити рівень їх фінансової стійкості.
The article investigates scientific approaches to determining the level of tax burden of the enterprise, proposes an author's approach based on the determined tax burden on all taxes actually paid by the enterprise, takes into account the level of SSC payment, as well as the level of payment discipline and accounts payable. with a budget. It is determined that insufficient attention to the level of tax burden of the enterprise and determining its impact on key parameters of financial and economic activities deprives businesses of competitive advantages in an unstable market environment. Reducing the tax burden on business will increase the working capital of enterprises, the formation of additional resources to overcome the challenges that arise now, ie will allow businesses to work and you yourself to rebuild the economy. In the course of the research the changes of the tax legislation are analyzed and their influence on the level of tax burden of enterprises in the conditions of martial law is investigated. It is determined that along with the liberalization of tax legislation and reduction of tax pressure at the state level, it is expedient for business entities to optimize and regulate the tax burden by developing their own effective tax policy. The tax policy of enterprises should include: the choice of taxation system (general taxation system or simplified taxation system); determination of tax benefits and the possibility of their application at the enterprise; financial and economic transformation and diversification and changes in the tax burden of the enterprise (management of inventory balances; outsourcing of major and ancillary business processes; optimization of revenue and transfer parts of income to other legal entities or individuals - entrepreneurs who have less tax pressure; non-taxable resources such as repayable financial assistance, replenishment of authorized capital, leasing, profit generation in companies registered in jurisdictions with a more favorable tax system than Ukraine, in international transactions, provided the owner builds a chain of controlled transactions, etc.), as a whole for the enterprise (planning the amount of taxes, fees and mandatory payments in accordance with applicable regulations, rates and approved methods; modeling of tax bases for each individual tax or fee paid by the enterprise); development of a tax calendar; determining and evaluating the effectiveness of the developed tax policy and taxation system of the enterprise.
The article investigates scientific approaches to determining the level of tax burden of the enterprise, proposes an author's approach based on the determined tax burden on all taxes actually paid by the enterprise, takes into account the level of SSC payment, as well as the level of payment discipline and accounts payable. with a budget. It is determined that insufficient attention to the level of tax burden of the enterprise and determining its impact on key parameters of financial and economic activities deprives businesses of competitive advantages in an unstable market environment. Reducing the tax burden on business will increase the working capital of enterprises, the formation of additional resources to overcome the challenges that arise now, ie will allow businesses to work and you yourself to rebuild the economy. In the course of the research the changes of the tax legislation are analyzed and their influence on the level of tax burden of enterprises in the conditions of martial law is investigated. It is determined that along with the liberalization of tax legislation and reduction of tax pressure at the state level, it is expedient for business entities to optimize and regulate the tax burden by developing their own effective tax policy. The tax policy of enterprises should include: the choice of taxation system (general taxation system or simplified taxation system); determination of tax benefits and the possibility of their application at the enterprise; financial and economic transformation and diversification and changes in the tax burden of the enterprise (management of inventory balances; outsourcing of major and ancillary business processes; optimization of revenue and transfer parts of income to other legal entities or individuals - entrepreneurs who have less tax pressure; non-taxable resources such as repayable financial assistance, replenishment of authorized capital, leasing, profit generation in companies registered in jurisdictions with a more favorable tax system than Ukraine, in international transactions, provided the owner builds a chain of controlled transactions, etc.), as a whole for the enterprise (planning the amount of taxes, fees and mandatory payments in accordance with applicable regulations, rates and approved methods; modeling of tax bases for each individual tax or fee paid by the enterprise); development of a tax calendar; determining and evaluating the effectiveness of the developed tax policy and taxation system of the enterprise.
Опис
Ключові слова
податкове навантаження, підприємство, податкова політика підприємства, методика оцінки, податкова політика держави, tax burden, enterprise, tax policy of the enterprise, evaluation methodology, tax policy of the state
Бібліографічний опис
Матвійчук Л. Податкове навантаження вітчизняних підприємств в умовах воєнного стану: методичний аспект / Л. Матвійчук, Л. Олійник // Вісник Хмельницького національного університету. Економічні науки. – 2022. – № 3. – С. 192-198.