Податок на прибуток підприємств: проблеми розподілу між різними ланками бюджетної системи

Abstract

Досліджено зміни до бюджетного законодавства України, які внесені в рамках про- ведення реформи місцевого самоврядування і вдосконалення його фінансового забезпечення. Проаналізовано зарубіжний досвід мобілізації податку на прибуток підприємств до державного та місцевих бюджетів, а також визначено можливості його адаптації до вітчизняної практики. Розглянуто несприятливі фактори оподаткування прибутку підприємств на місцевому рівні. Обґрунтовано теоретичні та практичні підходи до розподілу цього податку між різними рівнями бюджетної системи. In conditions of limited fi nancial resources is necessary to fi nd effective sources of forming budget revenues. Involvement of taxes can reduce the dependence of local budgets from a paternalistic approach to fi nancial support of local government. One of these taxes is corporate income tax. Purpose is to study the theoretical and practical approaches to distribution of corporate income tax between different links of the budget system of Ukraine. The Law of Ukraine “On Amendments to the Budget Code of Ukraine (concerning the reform of intergovernmental relations)”, which provides consolidation of local budgets 10% of corporate income tax of private sector is studied. These changes will support local budget a considerable revenues and local governments will have the resources to address local development issues. The distribution of corporate income tax revenues between different links of budget systems in foreign countries is analyzed. An experience of receipts the corporate income tax of municipal ownership and fi nancial institutions to local budgets of Ukraine is studied. Unfavorable factors of taxation of corporate income at the local level are proved. Enrollment of this tax to local budgets instead of the state budget will lead to weakening of fi nancial disparity between the territories. The best option for Ukraine is implement the distribution of corporate income tax through the system of fi scal equalization. Following the example of personal income tax optimal ratios deductions are established. An important place in budget system must occupy corporate income tax. Its features are not only signifi cant opportunities of regulatory effect on industrial sector and stimulating individual industries and regions. Corporate income tax is also able to provide budget revenues of suffi cient and stable incomes. Implementation of allocation mechanism of corporate income tax between different links of the budget system of Ukraine will enable neutralize negative effects of fi nancial support of local government.