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Harmonization of corporate income taxation in EU: experience for Ukraine
Economy of Industry
View Archive Info| Field | Value | |
| Title |
Harmonization of corporate income taxation in EU: experience for Ukraine
Гармонизация налогообложения прибыли предприятий в ЕС: опыт для Украины — |
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| Creator |
Vietska, Olesia V.
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| Subject |
harmonization of corporate income taxation; СССТВ; corporate income tax rate; corporate income tax base; European Union; old member states of EU; new member states of EU
гармонизация налогообложения прибыли предприятий; СССТВ; ставка налога на прибыль; база налогообложения налогом на прибыль предприятий; Европейский союз; старые члены ЕС; новые члены ЕС гармонізація оподаткування прибутку підприємств; СССТВ; ставка податку на прибуток; база оподаткування податком на прибуток підприємств; Європейський союз; старі члени ЄС; нові члени ЄС |
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| Description |
The process of harmonization of corporate income taxation in European Union is investigated in the article. The stages of acceptance of СССТВ are distinguished. Advantages and disadvantages of СССТВ from the position of separate member‟s states of European Union are set. The possible consequences of harmonization of corporate income taxation in European Union are divided on three directions: formula of income distribution, corporate income tax rate, and corporate income tax base. It is set that the old and new member states of European Union can have different consequences of corporate income taxation in European Union by virtue of different features of national economies. Size of economy, requirement in a capital, tax culture and moral, system of personal income taxation, accounting model, rates of GDP, and rates of inflation are considered to be the basic influencing factors. It is reasonable that distinctions in these factors require the different model for the construction of corporate income taxation. Thus, the new member states of European Union can suffer both from introduction of corporate income tax rate and corporate income tax base. It was grounded that full-scale including of Ukraine in the process of harmonization of corporate income taxation in European Union is impossible. It is related to the condition of Ukrainian economy. All analyzable factors fall behind from the new member states of European Union, and even more - from the old member states of European Union. Moreover, the aim of old member states of European Union is the maintenance of high standards, and new member states of European Union - bringing in foreign investments, and the aim of Ukraine is the solution of issue of fiscal deficit. All this requires the different model on the construction of corporate income taxation.
Исследован процесс гармонизации налогообложения прибыли предприятий в ЕС. Определены преимущества и недостатки внедрения СССТВ. Обоснованы возможные последствия гармонизации ставки налога на прибыль и базы налогообложения налогом на прибыль предприятий для стран старых и новых членов Европейского союза с учетом особенностей развития национальных экономик. Обоснована невозможность полномасштабного включения Украины в процесс гармонизации налогообложения прибыли предприятий в ЕС. — |
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| Publisher |
Institute of Industrial Economics of NAS of Ukraine
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| Contributor |
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| Date |
2015-12-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — — |
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| Format |
application/pdf
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| Identifier |
http://ojs.econindustry.org/index.php/ep/article/view/47
10.15407/econindustry2015.04.069 |
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| Source |
Economy of Industry; No 4(72) (2015); 69–92
Экономика промышленности; No 4(72) (2015); 69–92 Економіка промисловості; No 4(72) (2015); 69–92 2306-532X 1562-109X 10.15407/econindustry2015.04 |
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| Language |
rus
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| Relation |
http://ojs.econindustry.org/index.php/ep/article/view/47/75
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| Rights |
Copyright (c) 2017 Economy of Industry
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