BUSINESS INFORM №12-2014

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34

Section: Information Technologies in the Economy
UDC [338.46:004]:343.37(477)
Iastrebova G. S., Terzi Z. V.
Preconditions for Shadowing of Sales in the Information Technology and the Ways of their Legalization in Ukraine (p. 248 - 253)
The article covers the actual topic of deshadowing sales of the Information Technology enterprises. In Ukraine, the IT sphere is innovative, rapidly growing and promising from the view of the budget forming, creating jobs with high salaries and recovery of the national economy. Despite a number of tax advantages, much of the IT branch remains shadowed. Among the reasons that cause enterprises to withdraw into shadow are: rejection to recognize the costs resulting from purchases over the Internet as gross expenditures; obligatory partial conversion of income in foreign currency; underdevelopment of Ukrainian banking in regard to international non-cash payments; inadequacy of restrictions by groups of single tax payers to the real exchange rate of the hryvnia; the bureaucratic complexity of taxation in Ukraine; a great number of all possible reports and various forms of regulatory functions; a complex system of bank monitoring; underdevelopment of the electronic centralized system of tax reporting of tax payers. In the article, the basic forms of the remuneration of labor of Ukrainian IT-specialists by foreign customers as well as business schemes to minimize taxes are considered, among which the most commonly seen is the scheme of split-up of mid-size enterprises on separate self-employed individuals. It is shown, how use of «gray» schemes for tax minimization removes from taxation a significant volume of income of the Information Technologies sphere. In the article a number of measures aimed at the legalization of IT-business, that can be implemented as in the near future, so in the long term, are proposed.
Keywords: IT-sphere, shadowing of sales, «grey» schemes to minimize taxes, split-up of enterprise, single tax, illegal remuneration of labor by non-residents
Bibl.: 20.

Iastrebova Ganna S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economic Cybernetics, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Terzi Zoia V. –

Article is written in Russian
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Reference to this article:
Iastrebova, Ganna S., and Terzi, Zoia V. (2014) “Preconditions for Shadowing of Sales in the Information Technology and the Ways of their Legalization in Ukraine.” Business Inform 12:248–253.

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