Правовий механізм застосування податкових пільг в Україні та ЄС

Taras GURZHII; Viktor MUSHENOK; Anna GURZHII

doi:10.31617/zt.knute.2022(120)04

Authors

Taras GURZHII State University of Trade and Economics https://orcid.org/0000-0002-3348-8298
Viktor MUSHENOK State University of Trade and Economics https://orcid.org/0000-0003-0411-7567
Anna GURZHII State University of Trade and Economics https://orcid.org/0000-0001-5757-592X

DOI:

https://doi.org/10.31617/zt.knute.2022(120)04

Keywords:

interstate agreements, taxes, tax benefits, the Tax Code of Ukraine, legal relations.

Abstract

Introduction. Legal mechanisms for the application of tax benefits are available in Ukraine and the EU member states. Such benefits are provided in the EU to ensure equality of payers, but their provision is limited to avoid affecting competition.
Problem. Adopting standards of benefits in the EU can have a positive impact on the development of domestic tax relations, which indicates the relevance of the studied problem.
The aim of the article is to study the main legal mechanisms for the application of tax benefits under the laws of Ukraine and EU member states, as well as to identify areas of integration of domestic legislation on preferential taxation to EU standards.
Methods. The methodological basis is general scientific and special legal methods of cognition, the use of which provided a high degree of reliability of the results.
Results. The characteristic of the category «tax benefit» is given and the list of the bases on which existence the payer can receive a tax benefit is formed, and also ways of its granting are defined. The necessity of applying such benefits to promote economic development is substantiated. Based on the analysis of EU directives, the mechanisms of application of tax benefits in the member states are investigated. Common and distinctive features in the construction of legal mechanisms for the application of tax benefits in Ukraine and the EU are identified. The substantiation concerning the European vector of development of the mechanism of privileges in tax system of our state is formed.
Conclusions. Tax benefits in Ukraine and EU member states are understood as benefits provided to certain categories of taxpayers in the form of lower tax rates, the application of additional tax deductions, tax exemptions and more. On the example of the EU system of restrictions on the application of preferential taxation and classification of types of tax benefits, it is proposed to amend the legislation of Ukraine.

Author Biographies

Taras GURZHII, State University of Trade and Economics

Doctor of Sciences (Law), Head of the Department of administrative,
financial and informational law

Viktor MUSHENOK, State University of Trade and Economics

Doctor of Sciences (Law), Professor, Professor of the Department of administrative, financial and informational law

Anna GURZHII, State University of Trade and Economics

PhD (Law), Associate Professor ofthe Department of administrative,
financial and informational law

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