Кафедра підприємництва і права

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Browsing Кафедра підприємництва і права by Author "Kolomiiets, P. V."

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    Reforming the Tax System of Ukraine in the Context of Globalization Challenges
    (Theoretical and Practical Research in Economic Fields, 2025-08-01) Kolomiiets, P. V.; Коломієць, Павло Віталійович
    The relevance of the study is due to the intensification of global challenges that exert multidimensional pressure on national tax systems. The purpose of the study is to elucidate the strategic pathways of reforming Ukraine’s tax system in light of the challenges posed by globalization. The study used a set of methods, in particular structural and logical analysis, comparative assessment of European countries’ tax parameters, and correlation analysis to identify relationships between tax, macroeconomic and digital indicators. It was found that an increase in the corporate income tax rate is accompanied by a decrease in the efficiency of taxation (r = -0.4439) alongside the increase in GDP losses (r = 0.4641), which indicates the stimulation of tax evasion. A strong relationship between the level of corruption and the gross domestic product per capita (r= 0.7307) was revealed, as well as an inverse relationship between the perception of corruption and the burden of taxation (r= -0.3816), which confirmed the corruption’s impact on fiscal discipline. The positive correlation of the income tax rate with digital development (r = 0.6090) and cybersecurity (r = 0.5873) indicates that countries with higher corporate taxes are investing more actively in digital transformation. The study revealed that Ukraine’s tax system is characterized by excessive administrative complexity, weak resilience to global challenges, a high share of the shadow economy and an insufficient level of digital integration. The conclusions substantiate the need for a comprehensive approach to tax reform, which combines deregulation, digitalization, the fight against corruption and bringing national legislation in line with the requirements of the EU and global tax initiatives.
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    Simplified taxation system: a retrospective of causal relations of threats to Ukraine’s tax security
    (Baltic Journal of Legal and Social Sciences, 2025-08-13) Kolomiiets, P. V.; Коломієць, Павло Віталійович
    The Constitution of Ukraine regulates only one, single taxation system. The Constitution of Ukraine does not mention the plurality of taxation systems. However, by the Decree of the President of Ukraine dated 03.07.1998 No. 727/98, another taxation system was introduced – a simplified one, which was intended to facilitate business, in particular for small and medium-sized businesses. At the same time, in modern conditions, the simplified taxation system raises concerns about its impact on the tax security of the state. Tax security is a component of the country's economic security and provides for timely, full and stable receipt of tax payments to budgets of all levels. However, there is an opinion that the current mechanisms for the functioning of the simplified taxation system create certain gaps in the taxation system, which may contribute to tax evasion, reduce fiscal efficiency and threaten the stability of the budget system. In this regard, the need for a systematic review of the principles of the functioning of the simplified taxation system is becoming more urgent in order to ensure its compliance with the principles of tax security, which may include reforming or even eliminating this system.