UDC 330.837:[336.33+339.543]:334.012.23(477); JEL E60, H10, H25, H32
Leshchukh, I. V. (2018). Instytutsiyni zasady vykorystannya podatkovykh i mytnykh instrumentiv spryyannya rozvytku prostorovykh form orhanizatsiyi biznesu v Ukrayini [The institutional framework for the use of tax and customs instruments to promote the development of spatial forms of business organization in Ukraine]. Rehional'na ekonomika - Regional Economy, 89 (3), 70-80. Retrieved from http://re.gov.ua/doi/re2018.03.070.php. [in Ukrainian].
Sources: 14

Authors



Leshchukh Iryna Volodymyrivna

Ph.D. of Economics

Researcher of the Department of spatial development of the Dolishniy Institute of Regional Research of NAS of Ukraine

Contacts: ira_borsch@mail.ru, ira_leschukh@ukr.net, (+38096)751-33-89

Webpages:

Resume

The purpose of the article is to study the peculiarities of the legislative support for the use of tax and customs instruments for the promotion of spatial forms of business organization (SFBO) in Ukraine. The article provides a comparative analysis of the main tax preferences provided to investors in special economic zones of Ukraine before and after 2005. The main reasons for the abolition of the preferential regime of special economic zones (SEZ) and territory of priority development (TPD) are outlined (opaque decision-making procedure for the creation of these territories and zones and the participation of specific enterprises in them; the desire to use SEZs and TPDs not only as a way of attracting investments but also as a tool for solving social problems of depressed regions; level of state control; low state infrastructure support for tax-exempt territories). The mechanism of providing tax privileges on payment of local taxes and fees for initiators of creation, management of companies and participants of industrial parks is described. The mechanism of exemption from import duties when importing goods by the initiators of creation - by business entities, managing companies and participants of industrial parks is cgaracterized. The study of the institutional framework for the use of tax and customs instruments to promote the development of SFBO in Ukraine has provided the following conclusions: 1) tax incentives provided by the Tax Code of Ukraine, in practice, stimulate the development of a particular industry, without taking into account the innovative component; 2) the existence of the compensatory influence of fiscal instruments on the development of innovation business, which, in our opinion, should be stimulating; 3) the gap between the legally established legislative framework for the development of innovation business and its practical implementation.
In our opinion, the creation of a separate base unit to regulate the activities of the abovementioned entities in the Tax Code is the prospect of improving the current legislation of Ukraine regarding the use of tax and customs instruments to promote the development of SFBO. This will eliminate contradictions in the provisions of the legal acts regulating this aspect of state economy regulation, as well as avoid double taxation and abuses on the part of the controlling bodies. At the same time, in the context of the administrative-territorial reform, it is important to legislatively fix the norms regarding the provision of tax incentives of the SFBO for the placement of high-tech industries in economically backward regions with excessive labor force.

Keywords:

spatial forms of business organization, taxation of spatial forms of business organization, tax regulation of business

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