Будь ласка, використовуйте цей ідентифікатор, щоб цитувати або посилатися на цей матеріал: http://dspace.msu.edu.ua:8080/jspui/handle/123456789/9606
Назва: Economic and Mathematical Modeling of Optimization of Taxation of the IT Industry in Ukraine
Автори: Ostapiuk, Nataliia
Bondar, Mykola
Gutsalenko, Liubov
Marchuk, Uliana
Resler, Maryna
Реслер, Марина Василівна
Ключові слова: Market
The Share of IT In the GDP Of Ukraine
Investments
Investment Forecast
Individual Entrepreneur
The Special Tax Regime
ринок
частка ІТ у ВВП України
інвестиції
прогноз інвестицій
індивідуальний підприємець
спеціальний режим оподаткування
Дата публікації: 2022
Короткий огляд (реферат): Currently, there is a transition to a digital economy, which is determined by the growth of the IT sector both in Ukraine and around the world. Moreover, Ukraine's vector of economic development currently appears to promote the expansion of the IT industry. The purpose of the article is to analyze the peculiarities of taxation of the IT industry in Ukraine, as well as to investigate the ways of optimizing the tax of the IT sphere in Ukraine and to investigate the impact of optimization of taxation on the IT industry. The methods that were applied are analysis and synthesis in order to highlight the main provisions of the modern taxation system and determine the features of optimization of accounting and taxation in the IT industry, as well as statistical and economic-mathematical methods – correlation-regression analysis and the exponential smoothing method to make a forecast under three scenarios. The study proved that the conclusion of contracts with the individual entrepreneur is the main form of interaction in the IT industry. It was also determined that IT specialists are a critical factor in the growth of the IT market in Ukraine, as proven by the correlation-regression analysis. Such results determine the need to introduce a special legal regime for the IT industry in order to expand the activities of international companies in Ukraine and national ones, as well as to create more transparent and simpler conditions for cooperation in the IT field.
Опис: Economic and Mathematical Modeling of Optimization of Taxation of the IT Industry in Ukraine / Nataliia Ostapiuk, Mykola Bondar, Liubov Gutsalenko, Uliana Marchuk, Maryna Resle // Review of Economics and Finance. - 2022, 20. - Р. 1067-1076
URI (Уніфікований ідентифікатор ресурсу): http://dspace.msu.edu.ua:8080/jspui/handle/123456789/9606
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