The Tax System of Ukraine
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The Tax System of Ukraine

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The Tax System of Ukraine The Tax System of Ukraine Presentation Transcript

  • The tax system in Ukraine Execute 3rd year students of Group 3KEF Lyubytska V., Nekh М.
  • Plan • 1. The history of the formation of the tax system of Ukraine. • 2. The principles of the tax system of Ukraine in accordance with the Tax Code of Ukraine. • 3. The tax system of Ukraine in the international rankings.
  • During Hetmanate of taxes levied on the population was abolished
  • • set of legally enforceable in that State taxes, fees and charges, procedures of establishment, alteration or cancellation; actions that ensure their payment, control and responsibility for tax violations Taxes meeting Payments
  • The Constitution of Ukraine Tax Code of Ukraine treaties Legislative acts Customs Code of Ukraine The decision of the local
  • • Tax Code of Ukraine regulates relations arising in the collection of taxes and fees, as well as in other areas, including an exhaustive list of taxes and fees imposed in Ukraine, and the order of administration, payers of taxes and duties, their rights and responsibilities, competence regulatory authorities, powers and duties of its officers during the fiscal control and responsibility for tax violations.
  • The principles of tax law • universality of taxation • equality before the law for all taxpayers, to prevent any acts of tax discrimination • inevitable occurrence specified by law • presumption of legality of the taxpayer • fiscal sufficiency • social justice • efficiency of tax • tax neutrality • stability • uniformity and ease of payment • unified approach to the establishment of taxes and duties
  • The elements of the tax system Taxes are mandatory, unconditional payment to the appropriate budget that deals with taxpayers Fees (salaries, contributions) are compulsory payment to the appropriate budget to cope with the duties of taxpayers, with the condition they receive special benefits, including as a result of the commission in favor of such persons by state agencies, local governments, other competent authorities and legal persons significant actions.
  • Types of taxes and duties To include national taxes and duties established by this Code and shall be payable on the whole territory of Ukraine, except as provided in this Code. Local taxes and fees are established according to the list, within the size limits of rates prescribed by this Code, decisions of village, town and city councils within their powers, and shall be payable in the respective communities.
  • State taxes and fees Local taxes and fees 1) the income tax ; 2 ) the tax on personal income ; 3) value added tax ; 4) The excise tax; 5) The fee for the first registration of the vehicle; 6) environmental tax ; 7) rent for the transportation of oil and petroleum products pipelines and oil product pipelines backbone , transit of natural gas pipelines through Ukraine and ammonia ; 8) royalties for oil, natural gas and gas condensate produced in Ukraine ; 9 ) Fee for use of mineral resources ; 10) payment for land ; 11 ) fee for the use of radio frequency resource of Ukraine ; 12 ) fee for special use of water; 13 ) fee for special use of forest resources; 14 ) fixed agricultural tax ; 15) Collect the development of viticulture , horticulture and hop ; 16) duty ; 17 ) fee as a surcharge to the current tariff for electricity and heat than electricity generated by qualified cogeneration system; 18 ) fee as a surcharge to the existing natural gas tariff for consumers of all forms of ownership. 1) tax on real property other than land; 2) a flat tax; 3) the fee for certain types of business activities; 4) The fee for parking vehicles; 5) tourist tax.
  • 10% 10% 40% 30% 10% Income tax VAT The tax on personal income Social contributions Other 28% 27% 18% 17% 10% Income tax VAT The tax on personal income Social contributions Other
  • The tax system of Ukraine in international rankings Year Rating Ukraine, among other countries on the basis of ease of paying taxes Number of tax payments per year in Ukraine Time for payment of tax payments in Ukraine, hours per year 2010 181 first place - the third worst in the world. 147payments - the worst place in the world. 736 hours - ninth worst position in the world. 2011 181 first place - the third worst in the world. 135 payments - the worst place in the world. 657 hours - the tenth worst position in the world. 2012 181 first place - the third worst in the world. 135 payments - the worst place in the world. 657 hours - ninth worst position in the world.
  • The tax system of Ukraine in international rankings Year Total tax rate in Ukraine (as a percentage of commercial profits) Place of Ukraine among other countries in terms of the total tax rate 1 2 3 2007 60,3% 142 among175 countries 2008 57,3% 145 among178 countries 2009 58,4% 147 among181 countries 2010 57,2% 149 among183 countries 2011 55,5% 149 among183 countries 2012 57,1% 152 among183 countries