The dissertation is one of the first Ukrainian complex studies of legal support of legal entities’ alternative taxation systems. Having revealed in the introduction of the dissertation the relevance of the topic and its significance for research from the standpoint of financial law, the author devoted the first chapter to the study of general theoretical issues, considered the essence of the institute of alternative taxation as a scientific category from the standpoint of legal support of legal entities’ tax relations. The author notes that one of the main signs of the alternative taxation system is the free choice of the taxation system by taxpayer. It is the ability to independently choose between available taxation systems and that is a definite sign of an alternative taxation system. Alternative taxation systems are not considered as a tool to reduce the tax burden of taxpayers. They are not a system of restrictions in the free choice of the taxation system but serve as stimulus to ensure one or another final result, in particular, which is an independent, free, alternative choice of the taxation system. The dissertation highlights and substantiates the features of alternative taxation systems, in particular: alternative taxation systems are an effective mechanism for ensuring the stability of tax legal relations; alternative taxation systems are an element of democratic state relations, in which the fiscal component of the state is compensated by the voluntary choice of the taxpayer regarding the system of tax relations; the taxpayer is given the right to independently choose the taxation system depending on the type of activity, field of activity, conditions of activity; to apply for alternative types of taxation system, the taxpayer must fulfill certain conditions and meet the requirements specified by the chosen taxation system; alternative taxation systems differ from the concept of tax benefits, as they create a closed, integrated taxation system in which all features of tax legal relations are fully taken into account. The risks of using alternative taxation systems to reduce the tax burden are identified: firstly, reducing the tax burden for individual taxpayers creates an anti-competitive environment that can lead to critical, conflict situations; secondly, the possibility of minimizing the taxes and mandatory payments leads to the possibility of legalizing criminal intentions of tax evasion through the creation of certain conditions, and the application of legal mechanisms that lead to the possibility of choosing alternative taxation systems; thirdly, the state budget will not receive adequate revenues to ensure the implementation of the necessary social, economic and other state programs.
In the second chapter of the dissertation, the peculiarities of legal support for the usage of alternative taxation systems by legal entities are investigated. Having studied the simplified system of taxation, accounting and reporting as an alternative to corporate income tax, it is noted that with the introduction of the simplified taxation system started the real talk about the possibility of applying alternative taxation systems, which was expressed in the possibility of freely choosing the terms of tax relations. The legal regulation of the taxation of relevant industrial parks can be considered as a local, complex alternative to the corporate income tax taxation system, as it includes elements similar to the simplified taxation system, the tax on the withdrawn capital, and the VAT, but at the same time keeps the requirements for the necessary accounting and reporting procedures regarding corporate income tax, VAT and other taxes.
In the third chapter the author offered directions for improving the legal provision of alternative taxation systems. An analysis of conceptual approaches to the introduction of a tax on withdrawn capital, which is proposed in various draft laws and scientific studies, shows the great perspective of these tax relations in Ukraine. It is emphasized that the general replacement of one tax with another can lead to temporary, one-time increase in revenues or, on the contrary, to a sharp decrease (it depends on the determined procedures of such tax administration). It is pointed out that not all taxpayers are ready for such transition, not all taxpayers support such replacement, and not all taxpayers will find it economically beneficial to introduce a new tax on withdrawn capital, and a compromise is proposed: both taxes can exist - a tax on corporate income and a tax on withdrawn capital. With this alternative choice of systems of tax legal relations, certain specific conditions of application on one of two taxes may be applied.
