Taxation of Dividends as Factor of Influence on Attraction of Investments
Journal Title: Бізнес Інформ - Year 2014, Vol 9, Issue 0
Abstract
The article is aimed at providing of practical recommendations to improve the system of dividends taxation based on research of the norms of the tax legislation of Ukraine and other countries on the matter. Analysis, systemization and compilation of related works from large number of scientists \' publications was concerned with the subject of the dividends taxation in Ukraine as well as its impact on investment. The study analyzed the place of Ukraine in the international ranks «Ease of doing business» with the sub-indices protection of the rights of the investor and the level of development of the tax system; in the rating of investment attractiveness, compiled by the European Business Association, wherein was found that Ukraine has an unfavorable investment climate and weak fiscal institutions; the current tax law of Ukraine on taxation of dividends, embodied in the norms of the Tax Code, was analysed; the comparative analysis of taxation models of dividends in Ukraine and abroad was carried out according to the following criteria: taxpayer, taxation base, way of paying, tax rate, tax incentives; analysis of the size of investment made in the economy of Ukraine for the period 2013-2014 years; practical recommendations for the improvement of the domestic system of dividends taxation using the positive experience of the foreign countries was offered. The prospect of further research in this direction is to determine the impact of the taxation mechanism on the level of investment attractiveness of Ukraine.
Authors and Affiliations
Alla Grechko
Keywords
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