СИСТЕМИ ОПОДАТКУВАННЯ УКРАЇНИ ТА ПОЛЬЩІ: СПІЛЬНІ ТА ВІДМІННІ РИСИ

• Date: 2024
• Main Authors: Medynska, Tetyana, Noginova, Natalia, Banakh, Oleksandra, Bandrivskyi, Oleg
• Format: Article
• Language: Polish
• Published: Zhytomyr Ivan Franko State University 2024
• Subjects: податкова система; податкові пільги; ставки податків; податок на додану вартість (ПДВ); податок з доходів фізичних осіб (ПДФО; податок на прибуток підприємств (ППП),; орівняльний аналіз податкових систем
• Online Access: http://eui.zu.edu.ua/article/view/306819
• Journal Title: Economics. Management. Innovations

The article provides a comprehensive study of the common and distinctive features of the taxation system in Ukraine and Poland, focusing on indirect taxes, namely: value added tax (VAT), excise tax, and customs duties. Peculiarities of taxation of the main direct taxes: personal income tax (PIT) and corporate income tax (CIT) have been studied. The purpose of the study is to determine the common and distinctive features of the construction of the tax systems of Ukraine and Poland, the functioning of the main budget-forming taxes, their rates, the conditions for applying tax benefits, as well as the possibility of implementing foreign experience in order to improve the domestic taxation system. The research methodology included a comparative analysis of legislative acts, statistical data and practical aspects of the functioning of the tax systems of Ukraine and Poland. The results of the study showed that although both countries apply similar types of indirect taxes, there are significant differences in rates and approaches to their administration. It was found that the VAT rate in Poland is 23%, while in Ukraine it is 20%, and a progressive scale of personal income taxation is applied at rates from 17% to 32%, in Ukraine there is a fixed rate of 18%, with respect to the tax on profit of enterprises, in Poland the standard rate is 19%, while in Ukraine it is 18%. The authors of the article also found that the Polish tax system is more stable and predictable, which contributes to a better investment climate and economic growth. In Ukraine, tax legislation is characterized by frequent changes and complexity of administration, which creates additional challenges for business. The findings of the study emphasize the importance of reforming the tax system of Ukraine in order to increase its transparency, stability and efficiency. In particular, it is recommended to simplify tax administration procedures taking into account Poland experience and harmonize tax legislation to European standards.