Olena Syniavska

  Olga Pokataіeva

  Pavlo Pokataіev


The purpose of the paper is to investigate the procedure of provision of economic incentives in the sphere of settlements improvement in the context of elements of development, in particular, the provision of tax privileges. Methodology. The survey is based on the analysis of the elaboration of the regulatory framework in the CIS countries regarding the application of tax privileges to economic entities that take an active part in the sphere of settlements improvement in terms of elements of development. The norms, which provide tax incentives in the Tax Codes of the Republics of Uzbekistan, Kazakhstan, the Kyrgyz Republic, the Russian Federation, and Ukraine, are considered. Provided proposals for the improvement of the tax legislation of these countries in the direction of application of tax incentives to natural and legal persons are based on the statement of the need to enhance the ecological component of a settlement, maintain its aesthetic appearance, create comfortable conditions for people living in it. Results. In the course of the investigation of the state policy on waste management in the CIS countries and analysing the modern legal and regulatory framework towards the provision of tax incentives to economic entities, which operate in the sphere of waste management, or towards natural persons, who acts in a private procedure, the necessity to grant them benefits on corporate profit tax, value-added tax, personal income tax, land fees is substantiated. Studying the state and regional policy on planting of greenery on the territory of settlements as an element of improvement, it is justified the necessity to grant tax privileges to enterprises, institutions, organizations, which take an active part in the process of planting by virtue of corporate profit tax, and to allow the use of special tax regimes for the enterprises the main activity of which is cultivation and realization of ornamental plants. It is proposed to consider the possibility to relive economic entities belonging to representatives of small business from payment of property tax for small outdoor amenities. Practical implications. The presented proposals for granting tax exemptions to economic entities that take an active part in the improvement of settlements will contribute to increase of motivation for the promotion of waste sorting, the manufacture of containers, garbage trucks, facilities of waste sorting plants; the intensification of activities on waste recycling and manufacture of products made of secondary raw materials; planting of greenery on the territory of settlements, which will contribute to betterment of the appearance of the settlements, creation of favourable, comfortable conditions for the population, improvement of the ecological situation. Value/originality. The article gives action-oriented proposals to bring modifications to the Tax Codes of the CIS countries towards the simulation of natural and legal persons to invest funds in sanitary clean-up of the territory from domestic waste for the implementation of rational waste management and for actions aimed at waste collecting.

How to Cite

Syniavska, O., PokataіevaO., & PokataіevP. (2018). ON THE EXPEDIENCY OF GRANTING TAX EXEMPTIONS IN THE SPHERE OF SETTLEMENTS IMPROVEMENT. Baltic Journal of Economic Studies, 4(4), 321-325. https://doi.org/10.30525/2256-0742/2018-4-4-321-325
Article views: 163 | PDF Downloads: 183



tax privileges, taxpayers, improvement of settlements


The Verkhovna Rada of Ukraine (2005). Pro blahoustrii naselenykh punktiv: Zakon vid 6 veresnia 2005 r., N 2807-IV. [On Settlement Improvement: the Law dated September 6, 2005 N 2807-IV]. Retrieved from: http://zakon3.rada.gov.ua/laws/ show/2807-15/page2

Skrypnyk, A. V. (2015). Problemy finansuvannia ta opodatkuvannia u sferi utylizatsii vidkhodiv v Ukraini ta sviti [Problems financing and taxation in the sphere of recycling in Ukraine and in the world]. Ekonomika Ukrainy, 12, 59-69. Retrieved from: http://nbuv.gov.ua/UJRN/EkUk_2015_12_7

The European Union (2008). Dyrektyva yevropeiskoho parlamentu ta rady YeS 2008/98/IeS “Pro vidkhody ta skasuvannia deiakykh Dyrektyv”: Mizhnarodnyi dokument. Dyrektyva vid 19 lystopada 2008 roku [Directive 2008/98/EC of the European Parliament and of the Council “On waste and repealing certain Directives)]. Retrieved from: https://menr.gov.ua/news/31288.html

The Verkhovna Rada of Ukraine (1998). Pro vidkhody: Zakon Ukrainy vid 5 bereznia 1998 r. N 187/98-VR [On Waste: the Law of Ukraine dated March 5, 1998 N 187/98-ВР]. Retrieved from: http://zakon2.rada.gov.ua/laws/show/187/98%D0%B2%D1%80/print1509793533482428

The Verkhovna Rada of Ukraine (2010). Podatkovyi kodeks Ukrainy (zi zminamy ta dopovnenniamy): Zakon vid 02 hrudnia 2010 r. № 2755-VI [The Tax Code of Ukraine (as amended): the Law of Ukraine dated December 2, 2010 № 2755-VІ]. Retrieved from: http://zakon2.rada.gov.ua/laws/show/2755-17

The Parliament of the Republic of Kazakhstan (2017). O nalogakh i drugikh obyazatelnykh platezhakh v byudzhet: Kodeks Respubliki Kazakhstan ot 25 dekabrya 2017 g. № 120-VI ZRK [On Taxes and Other Statutory Payments to Budget: the Code of the Republic of Kazakhstan dated December 25, 2017 № 120-VI ЗРК]. Retrieved from: https://online.zakon.kz/Document/?doc_id=36148637#pos=361;-120

The Parliament of the Republic of Uzbekistan (2007). Nalogovyy kodeks Respubliki Uzbekistan: Zakon ot 25.12.2007 g. № ZRU-136 (s izmeneniyami v sootvetstvii s Zakonom RUz ot 18.04.2018 g. № ZRU-476) [The Tax Code of the Republic of Uzbekistan: the Law dated 25.12.2007 № ЗРУ-136 (as amended in accordance with the Law of the RU dated 18.04.2018 № ЗРУ-476)]. Retrieved from: http://fmc.uz/legisl.php?id=k_nal

The Parliament of the Kyrgyz Republic (2008). Nalogovyy kodeks Kyrgyzskoy Respubliki (s izmeneniyami i dopolneniyami po sostoyaniyu na 22.12.2016 g.): Zakon ot 17 oktyabrya 2008 g. № 231 [The Tax Code of Kyrgyz Republic (as amended as of 22.12.2016): the Law dated October 17, 2008 № 231]. Retrieved from: http://online.adviser.kg

The Verkhovna Rada of Ukraine (2008). Pro deiaki zakhody shchodo zberezhennia ta vidtvorennia lisiv i zelenykh nasadzhen: Ukaz Prezydenta Ukrainy vid 04.11.2008 r. № 995/2008 [ On Certain Measures for Preservation and Recreation of Forests and Green Plants: the Decree of the President of Ukraine dated 04.11.2008 № 995/2008]. Retrieved form: http://zakon1.rada.gov.ua/cgibin/laws/main. cgi?nreg=995%2F2008

Government of Saratov oblast (2017). Ob utverzhdenii Strategii ozeleneniya naselennykh punktov Saratovskoy oblasti (s izmeneniyami na 26 dekabrya 2017 goda): Postanovlenie ot 13 iyunya 2017 g., N 303-P [On Approval of the Strategy for Settlements Landscaping in Saratov Oblast (as amended of December 26, 2017): the Resolution dated June 13, 2017 N 303-П] Retrieved from: http://docs.cntd.ru/document/467713977

Department of Natural Resources and Environment of Voronezh Region (2011). Ob utverzhdenii kontseptsii ozeleneniya munitsipalnykh obrazovaniy Voronezhskoy oblasti: Prikaz ot 15 dekabrya 2011 g. № 236 [On Approval of the Concept for Landscaping of Municipal Entities in the Voronezh Oblast: the Resolution dated December 15, 2011 № 236]. Retrieved from: http://docs.pravo.ru/document/view/21478976/20698182/