Issue: № 9, 2023
Doi: https://doi.org/10.37634/efp.2023.9.2
The paper examines the peculiarities of the functioning of the IT sector as an object of tax regulation. It has been proven that never before has the information and knowledge created thanks to it been the object of such close attention from the state as a legal regulator. It was determined that the legal regulation of the IT sector can be characterized as a system of normative acts created by state bodies for the purpose of management and control of activities in the information technology sphere. Its main goal is to establish legal, ethical and safe standards that regulate the use of technologies, protect the rights of users, determine responsibility for violations of the rules and contribute to the sustainable development of the IT industry. The growing importance of legal regulation in the field of IT is due to the impact of these technologies on various aspects of life, such as economy, communications, science, medicine, politics, etc. Thanks to legal regulation, the creation of a favorable and safe environment for the development of IT, the preservation of the rights of citizens and the protection of their interests, as well as the support of the innovative potential of this industry are ensured. An analysis of information technology relations, which cannot exist outside the attention of the state, and therefore are the object of legal regulation on its part, thus turning into legal relations, was carried out. The proposed object of tax regulation in IT-legal relations is activity related to the creation, formation, storage, processing, distribution and use of information resources; the development and use of new technologies for working with information, its transmission in communication systems and networks (i.e., activities in the field of creating software products), the result of which is the receipt of income (profit) by subjects of the information technology industry, in connection with which they have tax liability. That is why the object of tax regulation is the activity carried out in the field of the use of information technologies, which leads to the production of IT products and the provision of IT services and has as its purpose the receipt of profit (income), which generates for the subjects of such an industry a tax duty. And the emergence of such an obligation, its fulfillment, change and termination are possible only within the framework of tax relations.
Keywords : tax, taxation, tax regulation, IT sector, IT legal relations
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