Україна і ДР Конго: паралелі податків та обліку

Abstract

У статті розкрито економічні показники України та Демократичної Республіки Конго. Виокремлено основні податки, які сплачують до бюджету суб’єкти підприємництва у ДР Конго. Проведено паралель між основними податками, які сплачують українські та конголезькі підприємці, виділено спільні та відмінні риси між цими податками. Значну увагу приділено особливостям сплати ввізного мита у обох країнах. Розкрито сутнісні характеристики бухгалтерської системи у ДР Конго, авторами зазначено, що важливим поштовхом для розвитку бухгалтерського обліку за міжнародними стандартами у ДР Конго стала реалізація договору OHADA. Ключові слова: бухгалтерський облік, податкова система, податок на прибуток, податок на додану вартість, податок з доходів фізичних осіб, ввізне мито.

African countries have strengthened its positions on the political map of the world in recent years. The countries have become more active in international relations both on the continent and beyond. Ukraine would do well to benefit from this fact since the development of trade relations with African countries is one of the areas of Ukraine’s economic policy.The article focuses on this trade opportunity for Ukraine and shows economic development indicators of Ukraine and the Democratic Republic of Congo. It details key corporate taxes of the D.R. of Congo. The article compares main corporation taxes paid by Ukrainian and Congolese enterprises and highlights distinctive and common elements of the two tax systems. The import duties of both countries are also explored in detail. The authors explore key characteristics of the accounting system used in Congo and point out that the main catalyst for the development of the accounting system in Congo as per the international accounting standards was the implementation of the OHADA agreement.The accounting systems of Ukraine and Congo have considerable differences. For example, tax system of Congo begins its development after a tax agreement with Belgium, which ecome to force on 18th July 2012. This was one of the catalysts for improvement of business climate in Congo.The Congolese tax system is characterized by a variety of taxes namely: direct income taxes, indirect taxes on expenses and taxes on capital. To stimulate a certain type of business in Congo, the state can assist in two ways: by way of subsidies and low-interest credit rates, or via tax exemptions or shortening of tax payments. The development of tax and accounting system in the Democratic Republic of Congo opens new horizons for economic cooperation with other countries and helps simplify accounting relationships among the countries, reduces the tax burden on enterprises and supports country’s economic development.In our view, further research in this area should be focused on detailed analysis of tax system of Congo, interest rates, and various taxes as they are set at a lower level than those in Ukraine. One would also have to assess an impact of potentially lower tax rates in Ukraine. Keywords: accounting, tax system, income tax, value added tax, income tax, import duty.