Changes in the tax legal regime of entrepreneurs and self-employed persons in connection with the COVID-19 distribution

: 166-172

Pushkalova Y.
"Changes in the tax legal regime of entrepreneurs and self-employed persons in connection with the COVID-19 distribution"

inspector, The Main Directorate of the ТAX in Sumy Oblast

The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated. As a result of the scientific search, the main ways of reducing the tax burden and the conditions of quarantine measures have been identified. The basic changes in the payment for the land, the real estate tax in payment of a uniform tax for physical persons of businessmen and preferences on payment of the PIT are determined. The main changes in charity taxation and in the “Voluntary” approach to the abolition (reduction) of rent are also mentioned. A set of measures proposed to solve problems of documentary and factual inspections is considered. Ways to obtain credit breaks and partial unemployment assistance have been developed as a necessary component of the COVID-19 tax regime.

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