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№ 2/2022

Nauk. pr. NDFI 2022 (2): 56–65https://doi.org/10.33763/npndfi2022.02.056

TAX POLICY

OLIINYK Yana ¹, PETRENKO Liudmyla ², KHAUSTOVA Viktoriia ³, PASTUKH Demian ⁴

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0001-5895-282X
²Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-7851-9644
³SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-2351-6793
⁴SESE “The Academy of Financial Management”

Challenges, threats and ways to solve tax problems as a result of digitalization of the economy

There are active processes in the world to reform the international tax system in order to overcome the tax problems associated with the digitalization of the economy. This area is at the stage of developing proposals at the international level. A number of countries have revised the principles of digital taxation of companies and introduced new tax instruments. At the same time, the question of sources of filling the budget remains controversial. Under martial law this aspect is of a decisive nature. This determines the relevance of the study of global trends in overcoming tax problems related to the digitalization of the economy and the state of their implementation in Ukraine. The article carries out a scientific and practical assessment of the OECD proposals in the field of solving tax problems that arise as a result of the digitalization of the economy, and identifies directions for improving the national tax legislation in the case of the implementation of the Pillar 1 component. It is concluded that a systematic approach to its implementation is able to provide a synergistic effect, as a result of which Ukraine will be able to receive additional revenues to the state budget in the future.

Keywords:digitalization, digitalization of the economy, OECD, taxation, multinational enterprises, international group of companies, income tax, income tax evasion

JEL: F23, F55, F65, H21, H22, H26, H87

Oliinyk Y. . Challenges, threats and ways to solve tax problems as a result of digitalization of the economy / Y. Oliinyk, L. Petrenko, V. Khaustova, D. Pastukh // Наукові праці НДФІ. - 2022. - № 2. - C. 56-65.

Article original in Ukrainian (pp. 56 - 65)

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