Taxation Perculiarities of DIA City Residents

Abstract

The article is dedicated to studying the peculiarities associated with the taxation of IT companies that are legal entities and residents of DIA City. The main research and publications of domestic scientists-researchers are considered, and the main advantages that resident companies receive, such as exemptions from income tax, dividends, and value-added tax, are characterized, as well as the challenges and ambiguities associated with taxation rules and procedures. The current issues regarding the peculiarities of accounting and taxation of IT companies' activities in Ukraine, given the constant changes in the regulatory framework of our country, are highlighted. The main changes in Ukraine's tax legislation regarding the taxation system of the IT sector are discussed. The main criteria that a DIA City resident should meet are evaluated. A comparison of the taxation conditions for IT companies in different countries is provided.