Teremetskyi Vladislav I, Bandurka Oleksandr M, Dmytrenko Emiliia S, Atamanchuk Nataliа I, Kochura Oleksandra O
Ternopil National Economic University, Ternopil, Ukraine.
Kharkiv National University of Internal Affairs, Kharkiv, Ukraine.
Wiad Lek. 2020;73(2):374-379.
The authors have defined and revealed the mechanism for collecting personal income tax, value added tax, single tax relating to health care sector in Ukraine and their analogues in other countries. Special attention has been paid to the problems in this field in Ukraine and the ways of their solution have been suggested. It has been proved that the mechanism of legal regulation of assessed taxation in the health care sector in Ukraine needs to be improved. Taking into account international experience, the authors have offered to amend the Tax Code of Ukraine on: the use of tax incentives of state support (USA); progressive assessed taxation of individual income (Spain, Germany, Poland, Slovakia, etc.); value added tax rates and benefits (USA, France, Hungary) and so on.
作者们界定并揭示了乌克兰医疗保健领域个人所得税、增值税、单一税的征收机制以及其他国家的类似机制。特别关注了乌克兰该领域存在的问题，并提出了解决途径。事实证明，乌克兰医疗保健领域核定税收的法律监管机制有待完善。考虑到国际经验，作者们提议修订乌克兰税法，涉及：国家支持的税收激励措施（美国）；个人所得税的累进核定税制（西班牙、德国、波兰、斯洛伐克等）；增值税税率及优惠政策（美国、法国、匈牙利）等。
