Panura Y. Taxation of retail trade of Ukraine and ways of its improvement

Dissertation contains the theoretical and practical aspects of taxation of retail trade of Ukraine. Socio-economic and legal nature of such taxation is exposed. A concept vehicle is specified, classification of taxes is extended. Found out tendencies of progress of taxation of sphere of retail trade of Ukraine. The national system of taxation of retail trade of Ukraine is described. The fiscal role of taxation of trade sphere is appraised. The mechanisms of taxation of income and value added of sphere of retail trade are analyzed and found out their influence on development of industry. Considered possibility of application of scale of rates of income tax, differentiated depending on proceeds of the sale and level of point-of-sale raise. Grounded specific and problems of taxation of retail trade in Ukraine. It is suggested to make alteration in legislation in relation to taxation of point-of-sale enterprises. Recommendations of improvement of tax administration of the enterprises of retail trade and of realization an operative control after their activity, in particular in part of the use of recorders of calculation operations, were determined. It is recommended to perfect the operative checking system of activity of enterprises of retail trade.