, » : (14-16.05.2015) » . . ʲ : ²

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: : (14-16.05.2015),

: 336.226.1

 

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cai poo oci ooaa p ipc, . ao opi apaepc apio a io cce ooaa p. opca oo caci pai poo ooaa . .

oi coa: oao a po, oaoa ccea, oaoa caa, i a api oci.

 

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Hrinchenko K. A. Some aspects of improving corporate income tax: international experience / Kharkov institute of banking UB NBU, Ukraine, Kharkiv

The article describes international experience of taxation of profit of enterprises, summarizes the most important developments in this regard. Given the comparative characteristics of the foreign and domestic system of taxation of profit. Analyzed the possibility of using it in the modern practice of direct taxation in Ukraine. Developed and grounded directions of improvement of tax accounting developments of international experience.

Keywords: income tax, tax system, tax rate, domestic and foreign experience.

 

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cyaci iacoi ayi apyioy ociy ooaya pyy ipc pcei pai O. aioa [2], . Iaoa [11], . [13], . [12], . [9], . [5], . [6] a i. ayoi aac a ae oay a pyo, oo ice i ae y ccei ooaya, eoo oo cpa pi paa ciy. , .

eo ao cai .

a a ac, yoa iacoo-eooio p, pai cocepiac ae ee oao aoe ioy, y .. oay a pyo. apai e oyoeo e e aa ee oci poa, a i eocoaic icyo cce ooaya.

a cooi, pa, e oao a pyo ao e, i pai. CA oao a pyo cao 40%, iei – 29,6%, Iai – 31,4%, ei – 34%, a oi – 35,65%. e pa ycaeo eooio oe. oo, ayoy, i pai oy y ai coi ca oay a pyo, ae apa i oio pai opiyac a ii pa, i aa a opie opaya iec i ooac ooaa epey [1]. oao a pyo ipc o oco eoyop oai, ae aipe oaoe aaae oy ai ya aoi coco oiai ooaya, poa io ceop, iy opyii po. oao a pyo a co ppoo oy ica icpyeo cya ieci a eooioo poy.

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, oyp cooi opi oaoo pa a pyi. Oca acio oaoo peop, opaa coo ’ i oai, cepe i oao a pyo.

a iiy i pa, e oaoa ccea – e ap iecy, y pyi e – pea coci aye ioe ieci [4]. e c a copoe epeiy oai, yp pyi iao peep i o copoe ca oay a pyo 20% o 15%. A e e e, i epeaeo i oao oeco. pi oo, ao cpoeo ccey aiicpya oai, o cp ie oaoo ci ai. oio yo pai copcac a ocio i oeo.

a pie oay a pyo paa co apii iopyci, e caa opi 18%. oi a ei oao a pyo cao 19%, ai a i – 15%, Pyyi – 16%. Caa oay a pyo ypei a Poci – 20%.

Ocooci ooayai pyy a ice i iei. a, y caoei i ca: a pyo, epooie, – 50%, a a pyo, pooie, – 29,6%. e poc ypaya oo, o p epooieoy pyy ooaoyc ie aioepi pyo oao. poo acocoyc pcopea aopai, a a oy ep pi pa oaa ccya o 50% oo apoci, a epi p po – o 80% [4].

pai icy oao a c pyo, p oy pyo aac ypaya yci oo oepai. i popaoyc pi i ooa ipca a paa, o'a poo iic. Ocoa caa ooaya – 18%.

Ocoa ccea ca oay a pyo icy i oi. i a ay pyo oao p oci. p oy caoc p oo oay: epa pyo oao – 30% i pyy; peeyp pyo oao – 5% i epaoo, o cao 1,67% i aaoo poipy pyy; ic, pao – 12,8% i epaoo, o cao 4,12% i pyy.

Ooaya pyy a co ocooci i opei. aa caa ooaya cao 28%. pyo o ooaya popaoyc pi i aaco pyo, ee a cyy pa a poo a , i a cyy cae oai y opei oaoi [4]. Cyy a ooaya ey ao aopaii ipaya.

ei p cai aioaoo oay a pyo yci a oay oic a peei i epeei. Pee cay oao yci cy ooi, a epee – i pyy, opaoo y ei. Caa oay a pyo – 28%. e icy ice oai opopai, a ao ea pii i pooie i epooie [4].

p popayy pyy ai ipca oic a o poo io apoci. aa ooaya eyc a pa, o'ai ieco, y oy ci ico o pea, o iecya ii ao pa ooo oaa, pyo i peaiai aepia i eaepia oco acoi a i ai.

, aa p peaiai aia ai, ao ccyc a payo cyyoo pyy.

ypaya oo, o e oao a pii ca ooaya pi paa, epe epaa oca poea oo yiiai.

ea yiiai oa oy, o oe (ocoo pa – ei C) ocy a ypii po, a ao i ioei ieci o yope pi ii a oipi oai. i eo epeaac:

- e cao ooaya;

- ycye oioo ooaya i epaa;

- ao’o i aooaa i pi paa – ea C oo.

ao, oaoa ccea pa epoopo, ye eee aiicpya. o cyi, oa cooi oy ee oypeocpoo poo ao epa. iepy iapoi ecep, cepe 183 epa, i y ociei a a oaa, oaoa ccea pa a ape a oepo 181. O oi ao cyai – e p oaooo oecy [10]. oec oo aooa ao, o pey yci oaoi a y cycici a acocoyc o ci oai i opi. oao oec – oye, oy a y oao oai yi icai, i ae iic epa, i cyi, opea e ioo eooi.

Pie oaooo aaae pai oic o-pioy. ae ci ecep, i aac oio iecioo iay, aa, o i ecp, oci ooaya peaoo ceopa eooi ao oe. oo piy poec eooioo iope, a ipco oe paa peaeo, pao, e a yo poya co ooi i ooaya.

iic ipi ao aa, o cyaca eooia cyai ai pai e cp poy ipo ioci, o a ap oai po o a ea acii, e ioo aoci cy’i ipo ioci, “iiai” eooi, ii aioa aiai a opo [2]. acio oo yc aoe e, poca coiaa apyeic y cycici.

2013 p. pie oaooo aaae pai cao 35,88%. eep opio e oa aaoi oao pa poyo poo eooio (a.4) [2]:

 

a 4

oaoe aaae y paa poyo poo eooio

 

paa

oaoe aaae,%

 

Acpi

41,9

ai

48,9

ii

43

pai

43,6

iea

36,2

Iai

43,3

opei

43,4

Icai

37,2

ei

48,2

eopai

36,6

35,88

CA

28,3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cia ai (a.4), aa oa aa oai y y caac paa, opea y opei, ai, ei. caac ocao paioaa eea ccea pooiy i opca ipa oi a coiai ii.

ae pie oaooo aaae apaep CA. e yoeo opca oaoo oi acoy cope cp yo ioci poco oai.

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Stattya_Grnchenko.doc [135,5 Kb] (c: 44)

 

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