THE IMPACT OF TAXES ON THE FINANCIAL AND ECONOMIC ACTIVITIES OF ENTERPRISES IN UKRAINE: ASSESSMENT AND DIRECTIONS FOR OPTIMIZING THE TAX BURDEN

Анотація

The article examines the essence of the tax system, taxes and types of tax revenues to the state budget of Ukraine. Based on the analysis of the state budget revenues, it was determined that the control over the stability of Ukrainian business acquires an important role. Types of taxes were considered, which made it possible to estimate the amount of tax revenues to the state budget and record the negative dynamics of the tax debt of enterprises during the martial law. The main structural features of the simplified taxation system and the general taxation system, the main types of taxes inherent in them are determined. The status of the state and assessment of the tax burden on PrJSC “Kremenchutsk Confectionery Factory “Roshen” was carried out. The dynamics of the company’s tax and fee obligations have been determined. It has been established that today there is a problem of a high tax burden on industrial enterprises, which has a significant impact on the performance of domestic enterprises. The problems of the tax system of Ukraine are identified and directions for its improvement are proposed in order to bring it closer to the standards of the European Union. In today’s conditions, the urgent direction is to preserve and restore the work of Ukrainian industrial enterprises by promoting the implementation of proposals (E-reform proposal “10:10:10”) at the government level; participation in the European program “Fiscalis”; introduction of foreign experience in stimulating the participation of enterprises in charity events; increasing the share of investment in research and development of innovative technologies (strengthening the level of protection of state programs against cyber attacks), development of artificial intelligence (software AI Tax, Receipt AI, ZeroTax Al, Flyfin tax). It has been proven that optimization of the tax burden for enterprises, improvement of the tax system will be one of the prerequisites for improving the indicators of the industrial sector in the future and will make it possible to transfer the country’s economy to a more modern level of innovative development.

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