THE LEGAL CHARACTERIZATION OF THE SPECIAL TAX REGIMES

Article 23 NK establishes the duty of each taxpayer to pay the legally established taxes. The list of payable Federal, state and local taxes contained in article 13-15 of the tax code. The set provided by the legislation on taxes and fees, obligatory payments is the so-called General regime of taxation. Along with the General tax treatment the tax code gives the taxpayer the right to move on to the taxation system in the form of a special tax regime. Special tax regime – special procedure of calculation and payment of taxes and fees within a certain period, used in the cases and manner prescribed by the tax code. In accordance with article 18 of the tax code special tax regimes may provide for a special procedure for defining taxation elements, as well as exemption from the obligation to pay certain taxes and fees, as stipulated in article 13-15 of the tax code. The number of special tax regimes include: 1) taxation system for agricultural producers (uniform agricultural tax); 2) simplified taxation system; 3) taxation system in the form of unified tax on imputed income for certain types of activities; 4) taxation system at performance of agreements on production section; 5) the patent system of taxation. The list of special tax regimes is also enshrined in article 18 of the tax code. In addition, in part two of the tax code contains a separate section on the legal structure of each type of special tax regimes. The establishment of special tax regimes in the legislation on taxes and fees is an important area of tax policy. Special tax regimes facilitate tax reporting to taxpayers, stimulate the priority areas of economic activity, support small and medium businesses, reduce the tax burden for taxpayers, increase business activity and streamline tax administration. Legislation on taxes and levies as a General rule establishes an alternative to a taxpayer in respect of the application of the General taxation regime or the special tax regime. However, to apply a particular special tax regime can only those entities that are recognized as taxpayers data tax regimes in accordance with the tax code.