Modern forms of functioning of special tax regimes in Ukraine

Dubovyk Olga
PhD in Economics, Assistant Professor of the Department of Finance, Odesa National Economic University, Odesa, Ukraine, E-mail: oed0305@ukr.net, ORCID: https://orcid.org/0000-0003-4668-4738

Cite this article:

Dubovyk O. (2025) Modern forms of functioning of special tax regimes in Ukraine. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Suchasni formy funkcionuvannja specialnyh podatkovyh rezhymiv v Ukraini; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 2 (327), pp.25-32.

Abstract

The functioning of special tax regimes is accompanied by a number of problems that affect the country's economic development and the effectiveness of tax policy. They need to be resolved in the legal field, taking into account the interests of both the state and business. The purpose of the study is to disclose the essence of special tax regimes, to study the peculiarities of their application in Ukraine in order to determine the vector of their further development in the current environment. Today, Ukraine has various forms of special (preferential) taxation, the most common of which are the simplified taxation system; the single tax for the agricultural sector; the special legal and tax regime of Diіa Citу; tax privileges in free economic zones, territories of priority development and industrial parks. The simplified taxation system is aimed at small businesses and provides for a streamlined tax administration system and a reduced tax burden. The introduction of a special legal and tax regime, Diіa Citу, is aimed at developing the IT industry and attracting investment in the digital economy. This regime helps to reduce the tax burden, attract international investment and do business according to the best international standards. Industrial parks are an important tool for attracting investment and developing industry in Ukraine, providing companies with a common developed infrastructure and controlling production and environmental impact. Improving the mechanisms for applying special tax regimes, eliminating their shortcomings and adapting to current economic challenges will contribute to the growth of the national economy, attract investment and improve the business climate in the country. Preferential taxation can be an effective tool for economic development if it is justified, targeted at strategic industries and has control mechanisms to prevent abuse.

Keywords

special tax regimes, simplified taxation system, special legal and tax regime of Diіa Citу, special economic zones, priority development territories, industrial parks.

JEL classification:H200;DOI: https://doi.org/10.32680/2409-9260-2025-2-327-25-32

UD classification: 336.226.11(477)

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