Сучасний стан податкової політики україни в сфері зовнішньоекономічної діяльності

Abstract

Стаття присвячена аналізу сучасного стану податкової політики України в сфері зовнішньоекономічної діяльності. Визначено її проблемні питання та завдання. Показані основні етапи розбудови податкової політики України в сфері зовнішньоекономічної діяльності. Окреслено інструменти ухилення від сплати податків за зовнішньоекономічними операціями. Вказано на заходи сприяння ефективному справлянню митних платежів. Запропоновано заходи забезпечення повноти використання фіскального потенціалу від оподаткування зовнішньоекономічних операцій.

The article is devoted to the analysis of the current state of tax policy of Ukraine in the field of foreign economic activity. The urgency of the issue of tax policy in the field of foreign economic activity at the present stage of development of the national economy and the action of the Free Trade Area with the European Union is determined. Its problematic issues and tasks in the conditions of intensification of free movement of inventory and capital between the states are clarified. The main stages of development of tax policy of Ukraine in the field of foreign economic activity are shown. The current stage of development of Ukraine's tax policy in the field of foreign economic activity has been identified: from 2016 to the present. The measures of tax policy in the foreign economic sphere at the present stage, aimed at improving the administration of tax benefits in the field of foreign economic operations, improving excise taxation, improving tax control in the field of transfer pricing, implementation of BEPS and others. The tools of tax evasion in foreign economic transactions are outlined. Measures to promote the effective collection of customs payments are outlined. The need to strengthen the stimulating potential of tax policy in the field of foreign economic activity, the implementation of import substitution policy, while stimulating the de-shadowing of export-import commodity transactions, counteracting the erosion of the tax base, improving the mechanisms of tax administration. Measures to ensure the full use of fiscal potential and stimulate the export of products with high added value from taxation of foreign economic transactions are proposed.