1. The tax system in Ukraine
Execute
3rd year students of Group 3KEF
Lyubytska V., Nekh М.
2. Plan
• 1. The history of the formation of the tax
system of Ukraine.
• 2. The principles of the tax system of Ukraine
in accordance with the Tax Code of Ukraine.
• 3. The tax system of Ukraine in the
international rankings.
8. • set of legally
enforceable in that
State taxes, fees and
charges, procedures of
establishment,
alteration or
cancellation; actions
that ensure their
payment, control and
responsibility for tax
violations
Taxes
meeting
Payments
9. The Constitution of Ukraine
Tax Code of Ukraine
treaties
Legislative
acts
Customs Code
of Ukraine
The decision
of the local
10. • Tax Code of Ukraine regulates
relations arising in the
collection of taxes and fees, as
well as in other areas,
including an exhaustive list of
taxes and fees imposed in
Ukraine, and the order of
administration, payers of taxes
and duties, their rights and
responsibilities, competence
regulatory authorities, powers
and duties of its officers during
the fiscal control and
responsibility for tax
violations.
11. The principles of tax law
• universality of taxation
• equality before the law for all taxpayers, to prevent any
acts of tax discrimination
• inevitable occurrence specified by law
• presumption of legality of the taxpayer
• fiscal sufficiency
• social justice
• efficiency of tax
• tax neutrality
• stability
• uniformity and ease of payment
• unified approach to the establishment of taxes and duties
12. The elements of the tax system
Taxes are mandatory, unconditional payment to the
appropriate budget that deals with taxpayers
Fees (salaries, contributions) are compulsory
payment to the appropriate budget to cope with the
duties of taxpayers, with the condition they receive
special benefits, including as a result of the
commission in favor of such persons by state
agencies, local governments, other competent
authorities and legal persons significant actions.
13. Types of taxes and duties
To include national taxes and duties established by this
Code and shall be payable on the whole territory of
Ukraine, except as provided in this Code.
Local taxes and fees are established according to the list,
within the size limits of rates prescribed by this Code,
decisions of village, town and city councils within their
powers, and shall be payable in the respective communities.
14. State taxes and fees Local taxes and fees
1) the income tax ;
2 ) the tax on personal income ;
3) value added tax ;
4) The excise tax;
5) The fee for the first registration of the vehicle;
6) environmental tax ;
7) rent for the transportation of oil and petroleum products pipelines
and oil product pipelines backbone , transit of natural gas pipelines
through Ukraine and ammonia ;
8) royalties for oil, natural gas and gas condensate produced in Ukraine
;
9 ) Fee for use of mineral resources ;
10) payment for land ;
11 ) fee for the use of radio frequency resource of Ukraine ;
12 ) fee for special use of water;
13 ) fee for special use of forest resources;
14 ) fixed agricultural tax ;
15) Collect the development of viticulture , horticulture and hop ;
16) duty ;
17 ) fee as a surcharge to the current tariff for electricity and heat than
electricity generated by qualified cogeneration system;
18 ) fee as a surcharge to the existing natural gas tariff for consumers of
all forms of ownership.
1) tax on real property other than
land;
2) a flat tax;
3) the fee for certain types of
business activities;
4) The fee for parking vehicles;
5) tourist tax.
15. 10%
10%
40%
30%
10%
Income tax
VAT
The tax on personal income
Social contributions
Other
28%
27%
18%
17%
10%
Income tax
VAT
The tax on personal income
Social contributions
Other
16. The tax system of Ukraine in
international rankings
Year
Rating Ukraine,
among other
countries on the
basis of ease of
paying taxes
Number of tax
payments per year
in Ukraine
Time for payment
of tax payments in
Ukraine, hours per
year
2010 181 first place - the
third worst in the
world.
147payments - the
worst place in the
world.
736 hours - ninth
worst position in
the world.
2011
181 first place - the
third worst in the
world.
135 payments - the
worst place in the
world.
657 hours - the
tenth worst
position in the
world.
2012 181 first place - the
third worst in the
world.
135 payments - the
worst place in the
world.
657 hours - ninth
worst position in
the world.
17. The tax system of Ukraine in
international rankings
Year
Total tax rate in Ukraine (as
a percentage of
commercial profits)
Place of Ukraine among
other countries in terms of
the total tax rate
1 2 3
2007 60,3% 142 among175 countries
2008 57,3% 145 among178 countries
2009 58,4% 147 among181 countries
2010 57,2% 149 among183 countries
2011 55,5% 149 among183 countries
2012 57,1% 152 among183 countries
