Our discussion intends to present the Ukrainian tax system. This goal is justified by the
very limited knowledge of the topic, despite the Ukraine being one of Poland’s largest
neighbours, both regarding the size of her territory and the number of population. The
Ukraine certainly represents a very interesting and promising market.
After the Ukraine became an independent stale in 1991, her lax system has been distinctly
modified compared with fiscal solutions operated in the USSR. However, the system is still
in need of adjustments to the economic system. The following levies are collected in the
Ukraine: taxes, fees, customs duties and deductions. The levies are divided into central and
local finance, but the division is somewhat unclear. Some taxes (levies) are paid to both the
central budget and to municipal budgets. In addition, in the construction of some taxes or
fees, e.g. in the simplified tax systems, one tax is replaceable by a dozen of other taxes and
fees and it is distributed among the central budget, local budgets and pension funds. In
today’s Ukraine, the following taxes are collected: personal income tax, value added tax,
corporate income tax, cxcise taxes, tax on advertisements, municipal tax, tax on means of
transport and tax on additional business activity. The taxes co-exist with a large number of fees.
A general review of the Ukrainian tax system allows to conclude that it is more complicated
than its Polish equivalent. The main difference is the higher number of fees. Its characteristic
feature is the absence of two taxes that can be found in the Polish tax systems and in systems
operated in the developed countries: the estate and gift tax and the real estate tax.
In the Ukraine taxes account for about 70% of the budget revenues, with VAT being
the most significant (30%) and the corporate income tax making up approx. 20%. The
personal income tax is nominal: it represents slightly above 1%!
Remove selectedZadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę