Economy and Entrepreneurship
ISSN 2522-459X
Проблеми застосування спрощеної системи оподаткування при наданні послуги питного водопостачання
Problems of application of the simplified taxation system when providing drinking water supply services
DOI:
10.33111/EE.2024.53.KavunA
Анотація: Статтю присвячено питанням застосування спрощеної системи оподаткування при надані послуги водопостачання з використанням такої організаційно-правової форми утримання та обслуговування систем водопостачання, як комунальне підприємство. Виконано аналіз особливостей оподаткування послуги водопостачання залежно від вибору організаційно-правової форми утримання та обслуговування. Розглянуто вплив обраної системи оподаткування на структуру тарифу та адміністративну модель організації послуги на рівні громади. Розглянуто особливості функціонування спрощеної системи оподаткування та практичні проблеми її повноцінного використання при надані послуги водопостачання. Обґрунтовано необхідність зміни підходу до оподаткування такої соціально важливої послуги, як питне водопостачання.
Abstract: The article is devoted to the issues of applying a simplified taxation system when providing such a socially important service as centralized drinking water supply. Special attention was paid to the issues of providing water supply services in communities of villages and small towns using such an organizational form of operation and maintenance of water supply systems as a communal enterprise.
It was determined that having progress in achieving universal and equal access to safe and affordable drinking water for all in Ukraine requires proper organization and functioning of the operation and maintenance mechanism.
The study showed that the communal enterprise is the most widespread organizational form of providing drinking water services, and in the case of organizing services in small rural communities, it remains almost the only form that enables local self-government bodies to conduct their tasks and obligations to provide the population with drinking water.
It is emphasized that despite the significant social importance of water supply service, operators of centralized drinking water supply services do not have tax benefits. In addition, the most widespread form of operation and maintenance — communal enterprise, is limited in access to the simplified taxation system.
Conducted analysis of the features of taxation of the water supply service in dependency of the choice of the system of taxation. The features of the functioning of the simplified taxation system were considered. The possibility of communal enterprises of small communities to be on a simplified taxation system was studied.
It was justified that allowing the utility companies to switch to a simplified taxation system will contribute to improving the financial support of the water supply industry, reducing the tax burden, and simplifying accounting and tax operations.
It was justified the further necessity to conduct studies on improving organizational and financial tools for ensuring better access of population to drinking water supply.
Ключові слова: спрощена система оподаткування, єдиний податок, послуга питного водопостачання, управління послугою, комунальне підприємство, тариф, утримання та обслуговування
Key words: simplified taxation system, single tax, drinking water supply service, water supply management, communal enterprise, tariff, operation and maintenance
УДК: 336.221.4:351.778.31
UDC: 336.221.4:351.778.31
JEL: H30 L95
To cite paper
In APA style
Kavun, A. (2024). Problems of application of the simplified taxation system when providing drinking water supply services. Economy and Entrepreneurship, 53, 140-153. http://doi.org/10.33111/EE.2024.53.KavunA
In MON style
Кавун А.В. Проблеми застосування спрощеної системи оподаткування при наданні послуги питного водопостачання. Економіка та підприємництво. 2024. № 53. С. 140-153. http://doi.org/10.33111/EE.2024.53.KavunA (дата звернення: 14.03.2025).
With transliteration
Kavun, A. (2024) Problemy zastosuvannia sproshchenoi systemy opodatkuvannia pry nadanni posluhy pytnoho vodopostachannia [Problems of application of the simplified taxation system when providing drinking water supply services]. Economy and Entrepreneurship, no. 53. pp. 140-153. http://doi.org/10.33111/EE.2024.53.KavunA [in Ukrainian] (accessed 14 Mar 2025).
# 53 / 2024
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