PROBLEMS OF FORMATION OF TAX POLICY OF UKRAINE IN THE IT SPHERE

The article considers the peculiarities of taxation of IT services in Ukraine. It is determined that IT technologies are one of the priority areas of economic development of Ukraine. It is determined that the IT sphere is very important for Ukraine, because against the background of the general economic and political crisis, IT technologies are identified in Ukraine as one of the priority sectors of economic development, as evidenced by the significant contribution of export industry to total GDP and taxes. to the state budget. The volume of exports of IT services from Ukraine is researched and analyzed. The necessity of tax regulation of the IT taxation system in Ukraine is determined, the main tasks, principles and factors on the basis of which the taxation system of IT technologies is based are revealed. In the course of the research, tax incentives (privileges) used in the taxation of IT services in foreign countries were identified as appropriate and considered. In Ukraine, of all these benefits, only VAT exemption applies to all software supply transactions, ie benefits are applied not by a specific entity that has received the right to use them, but by all entities that carry out the relevant transactions. Thus, it was found that the application of such a benefit is not a right but a duty of the taxpayer. Priority areas for optimizing the IT industry have been identified. The priority directions of optimization of the branch of IT technologies are defined. It is determined that one of the main factors contributing to the development of the information technology industry and IT business in Ukraine is the ability to use a simplified taxation system, the so-called «third group», which is currently analogous to industry incentive systems in other countries. Therefore, for Ukraine, which is still successfully competing in the global market, it is necessary to create a tax regime similar to those in force in foreign competitors.