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The Theoretical and Practical Aspects of Regulation of Activities and Taxation of IT Companies in Ukraine
Priymak S. V., Romaniv Y. M., Harazdovska Y. I.

Priymak, Svitlana V., Romaniv, Yevhen M., and Harazdovska, Yuliiana I. (2021) “The Theoretical and Practical Aspects of Regulation of Activities and Taxation of IT Companies in Ukraine.” Business Inform 10:122–128.
https://doi.org/10.32983/2222-4459-2021-10-122-128

Section: Information Technologies in the Economy

Article is written in Ukrainian
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UDC 657.6

Abstract:
The article discloses the theoretical, practical and legal principles of regulation of activities and taxation of IT companies in Ukraine, in particular, the legal support for the formation, functioning and development of the IT industry is analyzed. Special attention is paid to the structure and main tasks of the National Program of Informatization in Ukraine, other economic and tax legislation that guide IT companies in their activities. The analysis of the IT services market in Ukraine for 2018-2020 was carried out and the dynamics of tax payment by domestic IT specialists in 2017-2020 were analyzed, which indicated the successful functioning and transformation of the market. The volume of products produced and sold in 2020 is increased by UAH 134.2 billion compared to 2018, and the total amount of taxes paid in 2020 compared to 2017 is increased by UAH 3,569 million. Enterprises of the industry and individual entrepreneurs are profitable: in 2020, an IT specialist accounted for UAH 37,757 of the taxes paid. The choice of taxation system is especially relevant for the IT business of Ukraine. The ability to carry out professional activities as an individual entrepreneur and pay a single tax is an important condition for the development of the domestic IT industry, ensuring the competitiveness of IT specialists in the capital market. At the same time, the application of a simplified tax system is a certain manipulation of the norms of the tax legislation used by IT companies in order to minimize the tax burden. The necessity of development of the domestic IT market is substantiated, the main trends and prospects for the development and optimization of taxation are determined to strengthen the competitiveness of companies in both domestic and global IT markets. The elaboration of transparent principles and rules of taxation will have a positive impact on the development of the domestic IT industry.

Keywords: IT company, IT market, cluster, activity, legal regulation, taxation, competitiveness, prospects.

Fig.: 1. Tabl.: 3. Bibl.: 10.

Priymak Svitlana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Romaniv Yevhen M. – Candidate of Sciences (Economics), Professor, Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Harazdovska Yuliiana I. – Masters Student, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)

List of references in article

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[Legal Act of Ukraine] (2003). https://zakon.rada.gov.ua/laws/show/435-15/ed20030116#Text
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Novakivskyi, I. I. “Rozvytok vitchyznianoi IT-haluzi yak osnova formuvannia konkurentozdatnoi natsionalnoi ekonomiky“ [The Development of National IT Industry as the Basis for the Formation of a Competitive National Economy]. Sotsialno-ekonomichni problemy suchasnoho periodu Ukrainy. 2015. http://ird.gov.ua/sep/sep20153(113)/sep20153(113)_014_NovakivskyiII.pdf

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