Податкові пільги як інструмент податкового регулювання в Україні

Abstract

Розглянуто теоретичні основи функціонування податкових пільг. Узагальнено підходи до трактування поняття «податкова пільга» та розкрито його економічну сутність. Визначено переваги та недоліки податкових пільг. Досліджено та систематизовано види податкових пільг в розрізі прямих податків. Проведено аналіз втрат державного та місцевих бюджетів від надання податкових пільг. Визначено та проаналізовано основні галузі економіки, в які найбільше спрямовуються податкові пільги. Встановлено, що система надання податкових пільг в Україні є неефективною. Обґрунтовано, що існує потреба скорочення обсягів податкових пільг, які надаються суб’єктам підприємницької діяльності в основному на непрозорих засадах і призводять до масштабних втрат бюджету. Розроблено пропозиції щодо вдосконалення системи надання податкових пільг та посилення контролю за їх освоєнням.

In modern economic theory, theoretical discussions constantly arise about the feasibility and effectiveness of tax incentives. Tax incentives, under certain conditions, are an effective tool for supporting national competitiveness and creating a new technological core of any economic system, especially a transformational one. At the same time, the conditions for the effectiveness of the benefits provided are their strict purpose, time constraints and constant comprehensive monitoring. In addition, benefits have a certain psychological effect on business entities and increase the investment activity of enterprises. On the other hand, the ineffective practice of preferential taxation contributes to the formation of significant losses of budgetary resources of the state, which leads to a violation of economic stability, a slowdown in economic development and a decrease in the level of financial security of the state. The above confirms the relevance of the study of the impact of tax incentives on the formation of budget revenues, as well as the search for ways to optimize preferential taxation in Ukraine. Purpose. The purpose of the article is to summarize the theoretical aspects of the use of tax incentives as an instrument of tax regulation and to study the effect of preferential taxation on the formation of budget revenues in Ukraine. Results. The theoretical foundations of the functioning of tax incentives are considered. Approaches to the interpretation of the concept of "tax incentive" are generalized and its economic essence is revealed. The advantages and disadvantages of tax incentives, the rights of taxpayers to use tax incentives have been identified. The types of tax benefits in terms of direct taxes have been investigated and systematized. The analysis of losses of the state and local budgets from the provision of tax incentives has been carried out. The main sectors of the economy have been identified and analyzed, where more tax benefits are directed. Conclusions. It was found that the system of providing tax incentives in Ukraine is ineffective. Therefore, there is no doubt about the need to reduce the volume of tax benefits provided to business entities, mainly on non-transparent principles and lead to large-scale budget losses. Tax breaks are not directed to those industries that really need support, but to those that are lobbied in parliament. Therefore, it is necessary to introduce a clear mechanism for the provision of tax benefits, their monitoring, control of losses and benefits of each benefit. Proposals have been developed to improve the system of granting tax benefits and to strengthen control over their development.