THE WAYS TO BRING UKRAINE’S TAX LEGISLATION TO EUROPEAN STANDARDS

Анотація

The main purpose of the study is to analyze the rules of taxation of non-resident payments for consultancy; engineering; construction; legal services; accounting; auditing; software development, supplement and testing services; freight forwarding services; cargo and passenger transportation services; telecommunications and other services. The urgency of solving this scientific problem lies in the fact that in the process of the study such a poorly researched circumstance as cooperation with foreign companies is taken into account. It requires additional time and money from Ukrainian businesses, not only to pay taxes, but also to obtain additional information and extra documents from their foreign partners confirming the tax presidency of the non-resident counterparty. The object of the study is to select individual taxation processes for cash payments to non-resident companies for the services provided, as they are a specific indicator in compliance with European standards of tax legislation in Ukraine. The article presents the results of an empirical analysis of the implementation of such rules. The study confirms that the current tax rules for cash payments to non-resident companies for the services provided are not in line with the tax rules of most EU countries and require improvement. The authors also offer their own alternative recommendations for solving these problems.

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