Tax Incentive Tools for Economic Entities in Ukraine

Анотація

The article explores tax incentive tools for economic entities in Ukraine in the context of structural economic transformations, martial law, and the need for postwar recovery. The topic is relevant because it seeks to find a balance between the State’s fiscal interests and supporting businesses through tax benefits, special taxation regimes, and institutional incentive mechanisms. However, due to the low efficiency of control and audit mechanisms, issues with tax incentives remain unresolved, particularly the balance between tax losses from stimulating businesses and the benefits for the economy and society, which require further research. The aim of the article is to identify the main tools of the tax incentive system for economic entities in Ukraine and to plan directions for its development in the medium and long term. The study used systemic, comparative, and structural-logical approaches, which made it possible to reveal the essence of the categories of «tax instruments» and «tax incentives», as well as to assess their practical role in shaping business economic behavior. The author analyzed modern forms of tax incentives, in particular the simplified tax system, the special regimes Diia.City and Defense City, industrial parks, and also singled out some tax benefits for priority sectors of the economy. It was shown that tax instruments can provide a significant stimulating effect only if they are targeted, transparent, time-limited, and properly monitored. At the same time, the untargeted use of benefits leads to substantial budget losses and does not always come with the expected economic effect. According to the study, it has been proved that the tax incentive system in Ukraine needs further regular improvement through the unification of benefits, increasing their targeting, introducing efficiency assessment, and enhancing transparency.

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