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Analysis of Tax Revenues to the Budget and Tax Administration of Digital Business
Kraus K. M., Kraus N. M.

Kraus, Kateryna M., and Kraus, Nataliia M. (2025) “Analysis of Tax Revenues to the Budget and Tax Administration of Digital Business.” Business Inform 2:741–741.
https://doi.org/10.32983/2222-4459-2025-2-741-741

Section: Accounting and Auditing

Article is written in English
Downloads/views: 0

UDC 336.2:(004+334)

Abstract:
The aim of the article is to present characteristics of taxes on digital goods and services (DGS) and virtual business (VB) in some countries of the world. The authors indicate and compare the amounts of tax revenues to the budget of Ukraine in 2023–2024 in terms of various taxes and some domestic IT companies. As of 01.01.2024 UAH 35.9 billion in taxes were paid by the IT industry, as of 01.01.2023 UAH 32.2 billion, and as of 01.01.2022 р. – UAH 27.8 billion. The article analyzes the signs of taxes in terms of the characteristic features of collection and accrual, with the aim of improving the tax policy concerning virtual business ant entrepreneurship on the basis of this knowledge. A general characterization of the gross tax on digital services, VAT on the digital products in Switzerland, Iceland, Thailand, Poland, Slovakia, Norway, and Ukraine is presented. It is substantiated that the efficiency of taxation of digital business faces the need to form a reliable and effective mechanism for tax collection from transactions of digital entrepreneurship. It is proposed that the Government of Ukraine pay attention to the establishment of a progressive tax scale for environmental tax, in accordance with the size of the enterprise. The adoption of laws that prohibit or restrict environmental pollution could be effective. Such laws compel potential polluters to be accountable and cover the costs of disposing of industrial waste or to make production waste-free. Thus, it is a matter of the parallel formation of two types of economies – circular and sharing ones. The authors maintain that taxes for small businesses during martial law (and for another 2-3 years after its conclusion) should be kept at a minimally low level, so that micro and small businesses do not close but continue their business activities and employment.

Keywords: digital enterprises, taxation of digital business, tax revenues, budget, taxes on digital products and services.

Fig.: 3. Tabl.: 2. Bibl.: 30.

Kraus Kateryna M. – Candidate of Sciences (Economics), Associate Professor, Senior Research Fellow, Scientific and Research Part, Bohdan Khmelnytsky Cherkasy National University (81 Shevchenka Blvd., Cherkasy, 18031, Ukraine)
Email: k23k@ukr.net
Kraus Nataliia M. – Doctor of Sciences (Economics), Associate Professor, Senior Research Fellow, Scientific and Research Part, Bohdan Khmelnytsky Cherkasy National University (81 Shevchenka Blvd., Cherkasy, 18031, Ukraine)
Email: k2205n@ukr.net

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