Redesign of the simplified taxation system in the context of implementing the National Revenue Strategy until 2030

Анотація

Introduction. In the current context of the transformation of Ukraine's tax system and the implementation of the National Revenue Strategy until 2030 (hereinafter referred to as the Strategy), the issue of improving the simplified taxation, accounting and reporting system (hereinafter referred to as the STS) is becoming particularly relevant. This regime plays an important role in supporting small businesses, but at the same time creates risks of tax optimisation and budget revenue losses, which requires its further reform. Problem Statement. The current STS model has a number of structural shortcomings, including the incompatibility of the criteria for taxpayers with current economic conditions, the uneven tax burden between different types of activities, and the possibility of using the regime to minimise tax liabilities. In the context of implementing the Strategy, there is a need for scientific justification of the parameters for redesigning the STS. The purpose is to provide a rationale for the reform of the Single Tax System in Ukraine in the context of implementing the Strategy, as well as to develop scientifically grounded proposals for improving its key parameters, including eligibility criteria for taxpayers, the mechanism for determining single tax rates, and the logic behind reforming the system during the transition period. Methods. The methodological basis of the study consists of general scientific and special methods of understanding economic processes. Methods of scientific abstraction, analysis and synthesis, systematic generalisation, comparative analysis of international experience, statistical analysis of data from official sources, as well as economic and mathematical methods and a scenario approach were used to substantiate the parameters of the STS reform. Results. The article substantiates proposals for reforming the simplified taxation system, taking into account the provisions of the Strategy. Approaches to determining the criteria for taxpayers to remain in separate groups of the simplified system are proposed, in particular, a methodology for calculating the maximum income for taxpayers in the first group based on the average monthly nominal wage. Proposals are developed for forming criteria for the functioning of the second and third groups of taxpayers, taking into account European practices in microenterprise taxation. Methodological approaches to establishing differentiated single tax rates depending on the type of economic activity are substantiated, and parameters for transforming the STS during the transition period until 2030 are proposed. Conclusions. As a result of the reform in accordance with the provisions of the Strategy, it is optimal to identify three groups of STS payers. It is advisable to use the average monthly nominal wage as the base indicator for establishing the eligibility criteria for the first group, and European micro-enterprise standards for the second group. The STS reform provides for a transition period, which is proposed to be set from 1 January 2027 to 31 December 2029. It is justified that during this period it is advisable to establish differentiated single tax rates for the second group with their gradual increase and to ensure a gradual transition of legal entities to the general taxation system.

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