CHANGE MANAGEMEN IN THE SIMPLIFIED TAXATION SYSTEM: TERRITORIAL ASPECT
Abstract
Valihura V.A., Odaiskyi O.B., Vakulich I.P. CHANGE MANAGEMEN IN THE SIMPLIFIED TAXATION SYSTEM: TERRITORIAL ASPECT
Purpose. The aim of the article is to identify the problems of change management in the simplified taxation system (on the example of the analysis of its functioning in the Ternopil region).
Methodology of research. The following methods were used in the course of the study: an ontological approach – to substantiate the essence of change management in general, in the field of taxation in particular, and, in particular, to identify the features of this process when applying the simplified taxation system; analysis and synthesis, comparison, generalization – to characterize the functioning of the simplified taxation system in the Ternopil region and to formulate proposals for improving the management of changes in it; graphical – to visualize the results of the study.
Findings. It is established that the decline in the number of registered single tax payers and the rate of single tax revenues in 2020 and 2022 is due to the effects of the COVID-19 pandemic and Russia's war against Ukraine. It is proved that the increase in single tax revenues in 2022 was due solely to an increase in single tax rates as a result of an increase in the subsistence minimum and minimum wage. It was found that the most negative impact of the consequences of Russia's war against Ukraine was on the taxpayers of the second and third groups of the single tax. The analysis shows that most single taxpayers do not reach the income threshold in the respective groups, which may indicate two negative trends: the simplified taxation system hinders the development of entrepreneurial activity; taxpayers deliberately do not show real income to avoid the transition to the next group of the simplified taxation system or to the general system. It is established that the introduction of the 2% single income tax rate did not take into account the territorial peculiarities during martial law in Ukraine.
Originality. The identification of the issues of managing changes in the simplified taxation system at the present stage in general and by groups of single taxpayers was further developed.
Practical value. The results of the presented study can be used by public authorities in the process of improving the change management in the simplified taxation system.
Key words: change management, taxes, simplified taxation system, single tax, single tax payers.
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