MODELING DIFFERENTIATED RATES OF THE SINGLE TAX IN UKRAINE BASED ON THE POLISH EXPERIENCE

Анотація

The study is devoted to the adaptation of the simplified taxation system for small businesses in Ukraine to European approaches in the context of the implementation of European integration commitments and the National Revenue Strategy until 2030. The purpose of the article is to develop and provide economic and mathematical justification for a model of differentiation of single tax rates by type of economic activity based on Polish experience, assessing its impact on equalizing the tax burden between sectors of the economy. Achieving this goal involved: (1) a comparative analysis of the Ukrainian and Polish simplified taxation models; (2) formalization of a multifactor model for setting rates, taking into account industry profitability indicators and value added structure; (3) calculation of changes in the tax burden coefficient by sector as a result of modeling. The research methodology combined a comparative analysis of the tax regimes of Ukraine and the Republic of Poland with economic and mathematical modeling based on official statistical data. The modeling results show that the proposed system of differentiated rates reduces inter-sectoral disparities in the tax burden, contributes to fiscal fairness, and increases the consistency of Ukraine’s simplified taxation system with European principles of tax neutrality.

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