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Economic and Mathematical Modeling of Optimization of Taxation of the IT Industry in Ukraine

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dc.contributor.author Ostapiuk, Nataliia
dc.contributor.author Bondar, Mykola
dc.contributor.author Gutsalenko, Liubov
dc.contributor.author Marchuk, Uliana
dc.contributor.author Resler, Maryna
dc.contributor.author Реслер, Марина Василівна
dc.date.accessioned 2023-03-15T08:32:12Z
dc.date.available 2023-03-15T08:32:12Z
dc.date.issued 2022
dc.identifier.uri http://dspace.msu.edu.ua:8080/jspui/handle/123456789/9606
dc.description Economic and Mathematical Modeling of Optimization of Taxation of the IT Industry in Ukraine / Nataliia Ostapiuk, Mykola Bondar, Liubov Gutsalenko, Uliana Marchuk, Maryna Resle // Review of Economics and Finance. - 2022, 20. - Р. 1067-1076 uk_UA
dc.description.abstract Currently, there is a transition to a digital economy, which is determined by the growth of the IT sector both in Ukraine and around the world. Moreover, Ukraine's vector of economic development currently appears to promote the expansion of the IT industry. The purpose of the article is to analyze the peculiarities of taxation of the IT industry in Ukraine, as well as to investigate the ways of optimizing the tax of the IT sphere in Ukraine and to investigate the impact of optimization of taxation on the IT industry. The methods that were applied are analysis and synthesis in order to highlight the main provisions of the modern taxation system and determine the features of optimization of accounting and taxation in the IT industry, as well as statistical and economic-mathematical methods – correlation-regression analysis and the exponential smoothing method to make a forecast under three scenarios. The study proved that the conclusion of contracts with the individual entrepreneur is the main form of interaction in the IT industry. It was also determined that IT specialists are a critical factor in the growth of the IT market in Ukraine, as proven by the correlation-regression analysis. Such results determine the need to introduce a special legal regime for the IT industry in order to expand the activities of international companies in Ukraine and national ones, as well as to create more transparent and simpler conditions for cooperation in the IT field. uk_UA
dc.language.iso other uk_UA
dc.subject Market uk_UA
dc.subject The Share of IT In the GDP Of Ukraine uk_UA
dc.subject Investments uk_UA
dc.subject Investment Forecast uk_UA
dc.subject Individual Entrepreneur uk_UA
dc.subject The Special Tax Regime uk_UA
dc.subject ринок uk_UA
dc.subject частка ІТ у ВВП України uk_UA
dc.subject інвестиції uk_UA
dc.subject прогноз інвестицій uk_UA
dc.subject індивідуальний підприємець uk_UA
dc.subject спеціальний режим оподаткування uk_UA
dc.title Economic and Mathematical Modeling of Optimization of Taxation of the IT Industry in Ukraine uk_UA
dc.type Article uk_UA


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