On the expediency of granting tax exemptions in the sphere of settlements improvement

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dc.contributor.authorSyniavska, O. Yu.
dc.contributor.authorСинявська, О. Ю.
dc.contributor.authorORCID: http://orcid.org/0000-0002-6386-4151
dc.contributor.authorPokataіeva, O.
dc.contributor.authorPokataіev, P.
dc.date.accessioned2019-05-16T11:48:17Z
dc.date.available2019-05-16T11:48:17Z
dc.date.issued2018
dc.descriptionSyniavska, O. On the expediency of granting tax exemptions in the sphere of settlements improvement / Olena Syniavska, Olga Pokataіeva, Pavlo Pokataіev // Baltic Journal of Economic Studies. - 2018. - Vol. 4, No. 4. - P. 321-325. - DOI: htps://doi.org/10.30525/2256-0742/2018-4-4-321-325.uk_UA
dc.description.abstractuk_UA
dc.description.abstractThe purpose of the paper is to investigate the procedure of provision of economic incentives in the sphere of settlements improvement in the context of elements of development, in particular, the provision of tax privileges. Methodology. The survey is based on the analysis of the elaboration of the regulatory framework in the CIS countries regarding the application of tax privileges to economic entities that take an active part in the sphere of settlements improvement in terms of elements of development. The norms, which provide tax incentives in the Tax Codes of the Republics of Uzbekistan, Kazakhstan, the Kyrgyz Republic, the Russian Federation, and Ukraine, are considered. Provided proposals for the improvement of the tax legislation of these countries in the direction of application of tax incentives to natural and legal persons are based on the statement of the need to enhance the ecological component of a settlement, maintain its aesthetic appearance, create comfortable conditions for people living in it. Results. In the course of the investigation of the state policy on waste management in the CIS countries and analysing the modern legal and regulatory framework towards the provision of tax incentives to economic entities, which operate in the sphere of waste management, or towards natural persons, who acts in a private procedure, the necessity to grant them benefts on corporate proft tax, value-added tax, personal income tax, land fees is substantiated. Studying the state and regional policy on planting of greenery on the territory of settlements as an element of improvement, it is justifed the necessity to grant tax privileges to enterprises, institutions, organizations, which take an active part in the process of planting by virtue of corporate proft tax, and to allow the use of special tax regimes for the enterprises the main activity of which is cultivation and realization of ornamental plants. It is proposed to consider the possibility to relive economic entities belonging to representatives of small business from payment of property tax for small outdoor amenities. Practical implications.The presented proposals for granting tax exemptions to economic entities that take an active part in the improvement of settlements will contribute to increase of motivation for the promotion of waste sorting, the manufacture of containers, garbage trucks, facilities of waste sorting plants; the intensifcation of activities on waste recycling and manufacture of products made of secondary raw materials; planting of greenery on the territory of settlements, which will contribute to betterment of the appearance of the settlements, creation of favourable, comfortable conditions for the population, improvement of the ecological situation. Value/originality. The article gives action-oriented proposals to bring modifcations to the Tax Codes of the CIS countries towards the simulation of natural and legal persons to invest funds in sanitary clean-up of the territory from domestic waste for the implementation of rational waste management and for actions aimed at waste collecting.en
dc.description.abstractru
dc.description.sponsorshipReferences: Te Verkhovna Rada of Ukraine (2005). Pro blahoustrii naselenykh punktiv: Zakon vid 6 veresnia 2005 r., N 2807-IV. [On Setlement Improvement: the Law dated September 6, 2005 N 2807-IV]. Retrieved from: htp://zakon3.rada.gov.ua/laws/ show/2807-15/page2 Skrypnyk, A. V. (2015). Problemy fnansuvannia ta opodatkuvannia u sferi utylizatsii vidkhodiv v Ukraini ta sviti [Problems fnancing and taxation in the sphere of recycling in Ukraine and in the world]. Ekonomika Ukrainy, 12, 59-69. Retrieved from: htp://nbuv.gov.ua/UJRN/EkUk_2015_12_7 Te European Union (2008). Dyrektyva yevropeiskoho parlamentu ta rady YeS 2008/98/IeS “Pro vidkhody ta skasuvannia deiakykh Dyrektyv”: Mizhnarodnyi dokument. Dyrektyva vid 19 lystopada 2008 roku [Directive 2008/98/EC of the European Parliament and of the Council “On waste and repealing certain Directives)]. Retrieved from: htps://menr.gov.ua/news/31288.html Te Verkhovna Rada of Ukraine (1998). Pro vidkhody: Zakon Ukrainy vid 5 bereznia 1998 r. N 187/98-VR [On Waste: the Law of Ukraine dated March 5, 1998 N 187/98-ВР]. Retrieved from: htp://zakon2.rada.gov.ua/ laws/show/187/98%D0%B2%D1%80/print1509793533482428 Te Verkhovna Rada of Ukraine (2010). Podatkovyi kodeks Ukrainy (zi zminamy ta dopovnenniamy): Zakon vid 02 hrudnia 2010 r. № 2755-VI [Te Tax Code of Ukraine (as amended): the Law of Ukraine dated December 2, 2010 № 2755-VІ]. Retrieved from: htp://zakon2.rada.gov.ua/laws/show/2755-17 Te Parliament of the Republic of Kazakhstan (2017). O nalogakh i drugikh obyazatelnykh platezhakh v byudzhet: Kodeks Respubliki Kazakhstan ot 25 dekabrya 2017 g. № 120-VI ZRK [On Taxes and Other Statutory Payments to Budget: the Code of the Republic of Kazakhstan dated December 25, 2017 № 120-VI ЗРК]. Retrieved from: htps://online.zakon.kz/Document/?doc_id=36148637#pos=361;-120 Te Parliament of the Republic of Uzbekistan (2007). Nalogovyy kodeks Respubliki Uzbekistan: Zakon ot 25.12.2007 g. № ZRU-136 (s izmeneniyami v sootvetstvii s Zakonom RUz ot 18.04.2018 g. № ZRU-476) [Te Tax Code of the Republic of Uzbekistan: the Law dated 25.12.2007 № ЗРУ-136 (as amended in accordance with the Law of the RU dated 18.04.2018 № ЗРУ-476)]. Retrieved from: htp://fmc.uz/legisl.php?id=k_nal Te Parliament of the Kyrgyz Republic (2008). Nalogovyy kodeks Kyrgyzskoy Respubliki (s izmeneniyami i dopolneniyami po sostoyaniyu na 22.12.2016 g.): Zakon ot 17 oktyabrya 2008 g. № 231 [Te Tax Code of Kyrgyz Republic (as amended as of 22.12.2016): the Law dated October 17, 2008 № 231]. Retrieved from: htp://online.adviser.kg Te Verkhovna Rada of Ukraine (2008). Pro deiaki zakhody shchodo zberezhennia ta vidtvorennia lisiv i zelenykh nasadzhen: Ukaz Prezydenta Ukrainy vid 04.11.2008 r. № 995/2008 [ On Certain Measures for Preservation and Recreation of Forests and Green Plants: the Decree of the President of Ukraine dated 04.11.2008 № 995/2008]. Retrieved form: htp://zakon1.rada.gov.ua/cgibin/laws/main. cgi?nreg=995%2F2008 Government of Saratov oblast (2017). Ob utverzhdenii Strategii ozeleneniya naselennykh punktov Saratovskoy oblasti (s izmeneniyami na 26 dekabrya 2017 goda): Postanovlenie ot 13 iyunya 2017 g., N 303-P [On Approval of the Strategy for Setlements Landscaping in Saratov Oblast (as amended of December 26, 2017): the Resolution dated June 13, 2017 N 303-П] Retrieved from: htp://docs.cntd.ru/document/467713977 Department of Natural Resources and Environment of Voronezh Region (2011). Ob utverzhdenii kontseptsii ozeleneniya munitsipalnykh obrazovaniy Voronezhskoy oblasti: Prikaz ot 15 dekabrya 2011 g. № 236 [On Approval of the Concept for Landscaping of Municipal Entities in the Voronezh Oblast: the Resolution dated December 15, 2011 № 236]. Retrieved from: htp://docs.pravo.ru/document/view/21478976/20698182/uk_UA
dc.identifier.urihtps://doi.org/10.30525/2256-0742/2018-4-4-321-325
dc.identifier.urihttp://dspace.univd.edu.ua/xmlui/handle/123456789/5288
dc.language.isootheruk_UA
dc.publisherBaltic Journal of Economic Studies. - 2018. - Vol. 4, No. 4. - P. 321-325uk_UA
dc.subjectФінансове право. Бюджетне право. Банківське право. Financis Law. Budget Law. Banking Law. Финансовое право. Бюджетное право. Банковское правоuk_UA
dc.subjectПодаткове право. Tax law. Налоговое правоuk_UA
dc.subjectНаукові публікації. Scientific publications. Научные публикацииuk_UA
dc.subjectУкраїна. Ukraine. Украинаuk_UA
dc.subjectpublikatsii u zarubizhnomu vydanniuk_UA
dc.subjectpublikatsii u WoSuk_UA
dc.subjecttax privilegesuk_UA
dc.subjecttaxpayersuk_UA
dc.subjectimprovement of settlementsuk_UA
dc.subjectналоговые льготыuk_UA
dc.subjectналогоплательщикиuk_UA
dc.subjectулучшение расчетовuk_UA
dc.subjectподаткові пільгиuk_UA
dc.subjectплатники податківuk_UA
dc.subjectудосконаленняuk_UA
dc.titleOn the expediency of granting tax exemptions in the sphere of settlements improvementuk_UA
dc.typeArticleuk_UA

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