SIMPLIFIED TAXATION SYSTEM AS AN ALTERNATIVE TO THE REGULATORY-LEGAL FISCAL INFLUENCE OF THE STATE ON THE ACTIVITIES OF ARBITRATION MANAGERS

Abstract

Introduction. Introduction. The article highlights the features of the fiscal interaction of the state on arbitration managers and establishes that the control and supervisory influence of public administration bodies and the application of legal liability mechanisms are elements of the state’s tax policy, which are aimed at ensuring both the revenue side of the state and local budgets. Attention is drawn to the expediency of forming the main vectors of development of such public administrative and regulatory relations of tax simulation of the activities of arbitration managers in Ukraine as the application of a simplified system of taxation, accounting and reporting to form a fair approach to taxation of certain categories of taxpayers. The purpose of the article is to study the regulatory and legal consolidation of the status, powers and principles of forming the remuneration of the arbitration manager to prove the possibility of using a simplified taxation system for such taxpayers as an alternative to stimulating taxation to increase the efficiency of the activities of the specified subjects of social administrative and economic relations. Materials and methods. The materials of the study were the regulatory and legal acts of Ukraine: the Code of Ukraine on Bankruptcy Procedures, the Tax Code of Ukraine, the Code of Ukraine on Administrative Offenses, the Criminal Code of Ukraine, the laws of Ukraine “On the Collection and Accounting of a Single Contribution for Compulsory State Social Insurance”, “On Amendments to the Tax Code of Ukraine Regarding the Features of Taxation during the Period of Martial Law” and other legislative acts of Ukraine. The methodological basis of the study is the following methods. Theoretical methods: analysis and synthesis, comparison and generalization of approaches to the taxation of arbitration managers and their liability for illegal activities; Abstraction and specification of structural components of the general system of taxation of arbitration managers. Empirical methods: assessment and generalization of opportunities for improving domestic tax legislation regarding the procedures of the simplified taxation system for arbitration managers, as well as the impact of the number of persons in employment relations. Results. Building an effective taxation system, as a set of tools for fiscal-stimulating influence on arbitration managers as taxpayers, is important for the successful regulation of economic relations in the state. Modern regulatory and legal regulation of relations by taxation of arbitration managers under the general system of taxation (payment of personal income tax, social security tax, military duty, etc.) complicates the implementation of procedures for restoring the debtor’s solvency or declaring him bankrupt. It is proposed to introduce a simplified system of taxation of arbitration managers as a special tax regime to reduce the tax burden and stimulate the effective implementation of bankruptcy procedures and minimize disciplinary offenses of arbitration managers, for which legal liability is provided in Ukraine. Prospects for further research are to improve the legal mechanisms for applying the simplified system of taxation, as well as to bring arbitration managers to various types of legal liability (administrative, criminal, disciplinary) for committing offenses when using the general system of taxation of their activities and persons who are in employment relations with them.